Search: accrual accounting
RBA Glossary definition for accrual accounting
accrual accounting – Revenues and expenses are recorded as they are earned or incurred , regardless of whether cash has been received or disbursed. For example, sales on credit would be recognised as revenue, even though the debt may not be settled for some time.
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The Operation of the Interchange Standards: Consultation Paper
28 Feb 2019
Consultations
PDF
990KB
4 In broad terms, cash accounting recognises benefits when they are paid or received, whereas accrual accounting. ... not be allowed to change from one accrual accounting treatment to another from one reporting.
https://www.rba.gov.au/publications/consultations/201902-operation-of-the-interchange-standards/pdf/201902-operation-of-the-interchange-standards.pdf
International Comparisons of Bank Margins - August 1994
18 Jun 2004
Submissions
PDF
166KB
countries as regards structural and regulatory features of national banking systems, accounting rules and practices, and reporting methods”. ... 20. Another issue in compiling comparable data is the effect of differences in accounting conventions among
https://www.rba.gov.au/publications/submissions/financial-sector/international-comparisons-of-bank-margins/pdf/international-comparisons-of-bank-margins.pdf
International Comparisons | International Comparisons of Bank Margins – August 1994 | Bank Fees and Margins | Submissions
1 Aug 1994
Submissions
Another issue in compiling comparable data is the effect of differences in accounting conventions among countries. ... GAAP. Unfortunately it is not possible to rework the data published by banks according to a common accounting standard.
https://www.rba.gov.au/publications/submissions/financial-sector/international-comparisons-of-bank-margins/internationall-comparisons.html
Commonwealth of Australia: In the Australian Competition Tribunal – April 2004 | Payments System | Submissions
8 May 2024
Submissions
For example, Woolworths notes that:. “Rather than installing costly bank owned stand alone terminals Woolworths realised that it could speed up transaction time, streamline the transaction accounting process, and reduce costs
https://www.rba.gov.au/publications/submissions/payments-system/au-competition-tribunal/index.html
Submission to the Senate Inquiry into Matters Relating to Credit Card Interest Rates-Credit Cards as Payment Instruments
8 May 2024
Submissions
They are now the most frequently used non-cash payment method, accounting for around two-thirds of the number of non-cash payments in Australia in 2014/15 (though only around
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-matters-relating-to-credit-card-interest-rates-2015-08/credit-cards-as-payment-instruments.html
Increasing the Threshold for the Application of the Financial Stability Standards for Securities Settlement Facilities: Conclusions Paper
15 Apr 2024
Consultations
PDF
506KB
9.1 A securities settlement facility operating a central securities depository should have appropriate rules, procedures and controls, including robust accounting practices, to safeguard the rights of securities issuers and holders,
https://www.rba.gov.au/publications/consultations/2023-11-increasing-the-fss-threshold-for-sffs/pdf/2023-11-increasing-the-fss-threshold-for-sffs-conclusions-paper.pdf
Increasing the Threshold for the Application of the Financial Stability Standards for Securities Settlement Facilities
23 Nov 2023
Consultations
PDF
511KB
rules, procedures and controls, including robust accounting practices, to safeguard the rights of.
https://www.rba.gov.au/publications/consultations/2023-11-increasing-the-fss-threshold-for-sffs/pdf/2023-11-increasing-the-fss-threshold-for-sffs.pdf
Background on the Australian Listed Equity Market | Financial Sector | Submissions
17 Sep 2021
Submissions
Graph 3. By sector, financial corporation and resource stocks are the largest categories of the Australian Stock Exchange (ASX), currently accounting for around 30 per cent and 20 per cent of ... Graph 10. The price-to-book ratio is a valuation
https://www.rba.gov.au/publications/submissions/financial-sector/background-on-the-australian-listed-equity-market-2021-09/index.html
Background on the Australian Listed Equity Market - September 2021
17 Sep 2021
Submissions
PDF
681KB
Submission to the House of Representatives Standing Committee on Economics Inquiry into Common Ownership and Capital Concentration in Australia
https://www.rba.gov.au/publications/submissions/financial-sector/background-on-the-australian-listed-equity-market-2021-09/pdf/background-on-the-australian-listed-equity-market-2021-09.pdf
Submission to the Inquiry into the Prudential Regulation of Investment in Australia's Export Industries – March 2021
23 Mar 2021
Submissions
Submission to the Inquiry into the Prudential Regulation of Investment in Australia's Export Industries - 23 March 2021
https://www.rba.gov.au/publications/submissions/economic-activity/submission-inquiry-into-prudential-regulation-of-investment-in-australias-export-industries/