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

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

Consumption Behavior across the Distribution of Liquid Assets

19 Dec 2023 Research Workshop PDF 2239KB
RBA Workshop 2023
https://www.rba.gov.au/publications/workshops/research/2023/pdf/rba-workshop-2023-graham-mcdowall.pdf

Endogenous Production Networks and Non-linear Monetary Transmission

19 Dec 2023 Research Workshop PDF 2202KB
RBA Workshop 2023
https://www.rba.gov.au/publications/workshops/research/2023/pdf/rba-workshop-2023-ghassibe.pdf

Fragmentation of Production and the Wage Distribution

19 Dec 2023 Research Workshop PDF 778KB
RBA Workshop 2023
https://www.rba.gov.au/publications/workshops/research/2023/pdf/rba-workshop-2023-rubbo.pdf

Are Inflationary Shocks Regressive? A Feasible Set Approach

19 Dec 2023 Research Workshop PDF 842KB
RBA Workshop 2023
https://www.rba.gov.au/publications/workshops/research/2023/pdf/rba-workshop-2023-del-canto-grigsby-qian-walsh.pdf

Nonlinear Inflation Dynamics in Menu Cost Economies

19 Dec 2023 Research Workshop PDF 1277KB
RBA Workshop 2023
https://www.rba.gov.au/publications/workshops/research/2023/pdf/rba-workshop-2023-blanco-boar-jones-midrigan.pdf

Competition and the Phillips Curve

19 Dec 2023 Research Workshop PDF 833KB
RBA Workshop 2023
https://www.rba.gov.au/publications/workshops/research/2023/pdf/rba-workshop-2023-fujiwara-matsuyama.pdf