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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Submission to the Inquiry into Access of Small Business to Finance
26 Mar 2010
Submissions
PDF
455KB
Access of Small Business to Finance
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-access-of-small-business-to-finance-2010/pdf/inquiry-access-of-small-business-to-finance-2010.pdf
Use of the Guarantee Arrangements | Joint Submission from the RBA and APRA to the Inquiry into Bank Funding Guarantees – July 2009 |…
1 Jul 2009
Submissions
Finally, these institutions have a larger financing need. In an international context, Australian banks are relatively large issuers of government guaranteed long-term bonds, accounting for over 11 per cent of
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-bank-funding-guarantees/use-of-guarantee.html
Deposit Market | Submission to the inquiry into Competition in the Banking and Non-Banking Sectors – July 2008 | Financial Sector |…
10 Jul 2008
Submissions
The other main type of deposit is a term deposit, with these deposits accounting for around 40 per cent of all household deposits.
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-competition-in-banking-and-non-banking-sector/deposit-market.html
Trends in Bank Lending | Submission to the Inquiry into the Post-Global Financial Crisis Banking Sector – May 2012 | Financial Sector |…
1 May 2012
Submissions
Other banks have also reassessed the risks of lending to this sector, in light of commercial property exposures accounting for a disproportionate share of impaired bank loans.
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-post-gfc-banking-sector-2012/trends-bank-lending.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
Recent Developments in State Level Economic Activity and Inflation
24 Jul 2008
Submissions
PDF
156KB
Senate Select Committee on State Government Financial Management
https://www.rba.gov.au/publications/submissions/economic-activity/recent-developments-in-state-level-economic-activity-and-inflation/pdf/recent-developments-in-state-level-economic-activity-and-inflation.pdf
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
Productivity Commission Inquiry on First Home Ownership
14 Nov 2003
Submissions
PDF
438KB
PRODUCTIVITY. COMMISSION INQUIRY. ON. FIRST HOME. OWNERSHIP. November 2003. Submission by. RESERVE BANK OF AUSTRALIA. ii. TABLE OF CONTENTS. Page. Executive Summary ……………………………… 1. 1. The Australian Housing Market: Prices,
https://www.rba.gov.au/publications/submissions/housing-and-housing-finance/inquiry-productivity-commission-on-first-home/pdf/inquiry-productivity-commission-on-first-home.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