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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SACE Subject Consultation – Economics Renewal – July 2018 | Education | Submissions
1 Jul 2018
Submissions
Furthermore, Year 12 students would be expected to grasp this content having only been exposed to 5-week blocks of economics, business and accounting, intermittently during Years 7-10.
https://www.rba.gov.au/publications/submissions/other/sace-subject-consultation-economics-renewal-july-2018/
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
Interest Margins and Spreads | Submission to the Inquiry into Competition within the Australian Banking Sector – November 2010 | Financial…
30 Nov 2010
Submissions
Increased loan impairments have reduced net interest margins through the loss of interest on non-accrual items.
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-competition-within-australian-banking-sector-2010/interest-margins.html
Submission to the Senate Inquiry into Matters Relating to Credit Card Interest Rates
14 Aug 2015
Submissions
PDF
905KB
system. They are now the most frequently used non-cash payment method, accounting for around.
https://www.rba.gov.au/publications/submissions/financial-sector/pdf/inquiry-matters-relating-to-credit-card-interest-rates-2015-08.pdf
Key Financial Developments Since the Wallis Inquiry | Submission to the Financial System Inquiry – March 2014 | Financial Sector |…
1 Mar 2014
Submissions
The HIH Royal Commission attributed the failure of HIH to a number of factors, including mismanagement, poor corporate governance and inadequate accounting. ... The Commission made a number of recommendations to improve disclosures, strengthen accounting
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-2014-03/financial-developments-since-wallis-inquiry.html
RBA Submission to the Inquiry into Competition in the Banking and Non-Banking Sectors
11 Jul 2008
Submissions
PDF
147KB
Inquiry into Competition in the Banking and Non-Banking Sectors
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-competition-in-banking-and-non-banking-sector/pdf/inquiry-competition-in-banking-and-non-banking-sector.pdf
Competition in the Australian Financial System - March 2018
21 Mar 2018
Submissions
PDF
503KB
Supplementary Submission to the Productivity Commission Inquiry
https://www.rba.gov.au/publications/submissions/financial-sector/competition-in-the-financial-system-2018-03/pdf/supplementary-submission-to-productivity-commission-march-2018.pdf
Inquiry by the Senate Economics References Committee into Bank Funding Guarantees – Joint Submission from the RBA and APRA
27 Jul 2009
Submissions
PDF
98KB
Inquiry into the Bank Funding Guarantees
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-bank-funding-guarantees/pdf/inquiry-bank-funding-guarantees.pdf
Developments and Innovation in the Payments System | Submission to the Financial System Inquiry – March 2014 | Financial Sector |…
1 Mar 2014
Submissions
property settlements). Even though their use has declined, cheques still play an important role in the payments system; while now accounting for only 2 per cent of the total number of ... This reflected the fact that cash remained the predominant payment
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-2014-03/developments-and-innovation.html
Recent Developments in State Level Economic Activity and Inflation – April 2008
30 Apr 2008
Submissions
Recent Developments in State Level Economic Activity and Inflation - 30 April 2008
https://www.rba.gov.au/publications/submissions/economic-activity/recent-developments-in-state-level-economic-activity-and-inflation/