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.
Search Results
Senate Economics References Committee Inquiry into Competition within the Australian Banking Sector
6 Dec 2010
Submissions
PDF
261KB
Inquiry into Competition within the Australian Banking Sector
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-competition-within-australian-banking-sector-2010/pdf/inquiry-competition-within-australian-banking-sector-2010.pdf
Submission to the Inquiry into access for Small and Medium Business to Finance
7 Feb 2011
Submissions
PDF
117KB
Access for Small and Medium Business to Finance
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-access-for-small-and-medium-business-to-finance-2011/pdf/inquiry-access-for-small-and-medium-business-to-finance-2011.pdf
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
Submission to the Financial System Inquiry - 6 September 1996 (Published as Occasional Paper No. 14)
25 Jul 2013
Submissions
PDF
604KB
RESERVE BANKOF AUSTRALIA. Submission to theFinancial System. Inquiry. 6 September 1996. Published as Occasional Paper No. 14. Contact Person. To obtain copies of this Submission or to seek further informationplease contact the Manager, Media Office:.
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-1996/pdf/financial-system-inquiry-1996.pdf
Hedge Funds, Financial Stability and Market Integrity
14 May 2002
Submissions
PDF
86KB
Paper submitted to House of Representatives Standing Committee on Economics,Finance and Public Administration’s Inquiry into the International Financial MarketsEffects on Government Policy, June 1999. HEDGE FUNDS, FINANCIAL STABILITY AND MARKET
https://www.rba.gov.au/publications/submissions/financial-sector/hedge-funds-financial-stability-and-market-integrity/pdf/hedge-funds-financial-stability-and-market-integrity.pdf
Supplementary Submission to the Financial System Inquiry - 13 January 1997 (Published as Occasional Paper No. 15)
23 Jun 2010
Submissions
PDF
116KB
50. Intermediation requires the maintenance of extensive records oftransactions and elaborate accounting systems (3). ... The output ofaccounting systems (3) must conform with accounting standards, but there are noconstraints on the technology which
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-supplement-1997/pdf/financial-system-inquiry-supplement-1997.pdf
The Impact of Hedge Funds on Financial Markets
23 Feb 2001
Submissions
PDF
55KB
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
Submission to the Inquiry into Access for Small and Medium Business to Finance - February 2011 | Financial Sector | Submissions
7 Feb 2011
Submissions
This has resulted in a significant jump in their market share, accounting for about three-quarters of lending to unincorporated businesses, and about 70 per cent of total business credit
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-access-for-small-and-medium-business-to-finance-2011/
Housing Finance | Submission to the inquiry into Competition in the Banking and Non-Banking Sectors – July 2008 | Financial Sector |…
10 Jul 2008
Submissions
sheet – accounting for a further 15–20 per cent. ... The majority of Australian housing loans are at variable interest rates, with fixed-rate loans typically accounting for between 10 and 20 per cent of new housing loans.
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-competition-in-banking-and-non-banking-sector/housing-finance.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