Search: accrual accounting

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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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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

Financial Stability Review

1 Apr 2004 FSR PDF 611KB
Financial Stability ReviewMarch 2004. Foreword 1. Overview 2. The Macroeconomic Environment 4. Box A: Tax Data on Households’ Property Investment Exposures 17. Box B: The Use of Debt Agreements as an Alternative to Personal Bankruptcy 19.
https://www.rba.gov.au/publications/fsr/2004/mar/pdf/0304.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

Financial Stability Review - March 2024

26 Mar 2024 FSR - March 2024 PDF 2619KB
https://www.rba.gov.au/publications/fsr/2024/mar/pdf/financial-stability-review-2024-03.pdf

The Global and Macro-financial Environment

22 Mar 2024 FSR – March 2024
The Global and Macro-financial Environment | Financial Stability Review – March 2024
https://www.rba.gov.au/publications/fsr/2024/mar/the-global-and-macro-financial-environment.html

Financial Stability Review

15 Nov 2023 FSR - October 2023 PDF 4631KB
https://www.rba.gov.au/publications/fsr/2023/oct/pdf/financial-stability-review-2023-10.pdf

5.3 Focus Topic: Indicators of Household Financial Stress

15 Nov 2023 FSR - October 2023 PDF 797KB
https://www.rba.gov.au/publications/fsr/2023/oct/pdf/07-focus-topic-indicators-of-household-financial-stress.pdf

5.4 Focus Topic: Interest Rate Risk

9 Oct 2023 FSR - October 2023 PDF 276KB
https://www.rba.gov.au/publications/fsr/2023/oct/pdf/08-focus-topic-interest-rate-risk.pdf