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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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SACE Subject Consultation – Economics Renewal

3 Feb 2020 Submissions PDF 2519KB
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/pdf/sace-subject-consultation-economics-renewal-july-2018.pdf

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

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

Appendix A: – The Canadian Securitisation Market | Submission to the Inquiry into Competition in the Banking and Non-Banking Sectors – July …

10 Jul 2008 Submissions
Since the introduction of CHT, the share of outstanding mortgages in Canada that are funded by RMBS has doubled to 20 per cent, with NHA-MBS more than accounting for this
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-competition-in-banking-and-non-banking-sector/appendix-a.html

Submission to the Inquiry into the Post-Global Financial Crisis Banking Sector (May 2012)

1 Jun 2012 Submissions PDF 1243KB
Senate Economics References Committee
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-post-gfc-banking-sector-2012/pdf/inquiry-post-gfc-banking-sector-2012.pdf

Submission to the Inquiry into the Reserve Bank Amendment (Australian Reconstruction and Development Board) Bill 2013 – February 2014 |…

1 Feb 2014 Submissions
The Australian banking system currently provides the bulk of the rural sector's debt financing, with bank lending accounting for around 94 per cent of outstanding rural credit.
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-rba-amendment-australian-reconstruction-development-board-bill-2013/

Submission to the Inquiry into the Reserve Bank Amendment (Australian Reconstruction and Development Board) Bill 2013

13 Feb 2014 Submissions PDF 188KB
Senate Economics Legislation Committee
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-rba-amendment-australian-reconstruction-development-board-bill-2013/pdf/inquiry-rba-amendment-australian-reconstruction-development-board-bill-2013.pdf

The Regulatory Response to the Global Financial Crisis | Submission to the Financial System Inquiry – March 2014 | Financial Sector |…

1 Mar 2014 Submissions
Submission to the Financial System Inquiry 3. The Regulatory Response to the Global Financial Crisis. Download 3.1. MB. The global financial crisis revealed a number of shortcomings in policies and practices at financial institutions and at
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-2014-03/regulatory-response-to-the-global-financial-crisis.html

Sectoral Trends in Funding Patterns in the Australian Economy | Submission to the Financial System Inquiry – March 2014 | Financial Sector…

1 Mar 2014 Submissions
2006). The decline in gross mixed income reflects a general trend by the unincorporated sector towards incorporation, which, in national accounting terms, has shifted profits from the household sector to the ... The latter partly reflects banks
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-2014-03/sectoral-trends-in-funding-patterns.html

The Role of the Financial Sector | Submission to the Financial System Inquiry – March 2014 | Financial Sector | Submissions

1 Mar 2014 Submissions
Accurate accounting: together with a legal system that enforces property rights, prudent measurement is vital in enabling depositors, shareholders and investors to be paid what they are entitled to.
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-2014-03/role-of-financial-sector.html