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 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/
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
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
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 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
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
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/
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
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
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