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 Impact of Hedge Funds on Financial Markets
23 Feb 2001
Submissions
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expanded in recent years, accounting for about 30per cent of new funds.
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-international-financial-markets-effects-on-govt-policy/pdf/impact-hedge-funds-on-financial-markets-1999.pdf
The Impact of Hedge Funds on Financial Markets – June 1999 | Financial Sector | Submissions
1 Jun 1999
Submissions
has expanded in recent years, accounting for about 30 per cent of new funds.
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-international-financial-markets-effects-on-govt-policy/impact-hedge-funds-on-financial-markets-1999.html
Appendix 1: Some Basic Facts About Hedge Funds | Hedge Funds, Financial Stability and Market Integrity – March 1999 | Financial Sector |…
1 Mar 1999
Submissions
has expanded in recent years, accounting for about 30 per cent of new funds.
https://www.rba.gov.au/publications/submissions/financial-sector/hedge-funds-financial-stability-and-market-integrity/appendix-1.html
Innovation and Technological Change in Financial Intermediation and the Payments System | Supplementary Submission to the Financial System…
13 Jan 1997
Submissions
50. Intermediation requires the maintenance of extensive records of transactions and elaborate accounting systems (3). ... The output of accounting systems (3) must conform with accounting standards, but there are no constraints on the technology which
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-supplement-1997/innovation-and-technological-change-in-financial-intermediation.html
Appendix A: Trends in the Australian Financial System | Submission to the Financial System Inquiry – 6 September 1996 | Financial Sector |…
6 Sep 1996
Submissions
As is evident referring back to Table A1, banks now dominate the intermediation sector to an extent not seen since the 1950s and 1960s, accounting for almost 80 per cent of ... Nonetheless, they remain a significant presence as the largest of the
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-1996/appendix-a.html
Competition and Consumer Regulation | Submission to the Financial System Inquiry – 6 September 1996 | Financial Sector | Submissions
6 Sep 1996
Submissions
Within the RBA's structure, banking, registry and settlement and cash services are organised and managed separately; accounting systems are structured so as to facilitate separate reporting of the full costs
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-1996/competition-and-consumer-regulation.html
Present Regulatory Responsibilities | Submission to the Financial System Inquiry – 6 September 1996 | Financial Sector | Submissions
6 Sep 1996
Submissions
It is also working with accounting bodies to improve public disclosure of traders' derivatives activities/exposures and is implementing the Basle Committee's capital guidelines on market risk.
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-1996/present-regulatory-responsitilities.html
Assessment of Prudential Supervision Arrangements | Submission to the Financial System Inquiry – 6 September 1996 | Financial Sector |…
6 Sep 1996
Submissions
The banking sector currently has its highest share of financial system assets since the mid 1970s, as well as accounting for the vast bulk of transactions in the securities, foreign exchange
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-1996/assessment-prudential-supervision-arrangements.html
What are Interest Margins? | International Comparisons of Bank Margins – August 1994 | Bank Fees and Margins | Submissions
1 Aug 1994
Submissions
The presence of ‘non-accrual’ loans – i.e. those loans on which interest payments have fallen into arrears – also affects measures of interest margins and interest spreads. ... Where possible, however, the paper provides some indication of what
https://www.rba.gov.au/publications/submissions/financial-sector/international-comparisons-of-bank-margins/what-are-interest-margins.html
Introduction | International Comparisons of Bank Margins – August 1994 | Bank Fees and Margins | Submissions
1 Aug 1994
Submissions
regards structural and regulatory features of national banking systems, accounting rules and practices, and reporting methods’.
https://www.rba.gov.au/publications/submissions/financial-sector/international-comparisons-of-bank-margins/introduction.html