Search: cash accounting
RBA Glossary definition for cash accounting
cash accounting – Revenues and outlays recorded in an organisation's accounts when cash is collected or spent.
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The Operation of the Interchange Standards: Consultation Paper
28 Feb 2019
Consultations
PDF
990KB
relevant standard in the early years of the contract if a cash accounting approach was applied to these. ... 4 In broad terms, cash accounting recognises benefits when they are paid or received, whereas accrual accounting.
https://www.rba.gov.au/publications/consultations/201902-operation-of-the-interchange-standards/pdf/201902-operation-of-the-interchange-standards.pdf
5.4 Focus Topic: Interest Rate Risk
9 Oct 2023
FSR
- October 2023
PDF
276KB
https://www.rba.gov.au/publications/fsr/2023/oct/pdf/08-focus-topic-interest-rate-risk.pdf
Financial Stability and the Financial Health of Australian Mortgagors
8 Dec 2023
Speech
PDF
776KB
Speech - 2023
https://www.rba.gov.au/speeches/2023/pdf/sp-so-2023-12-08.pdf
Bulletin
17 Apr 2024
Bulletin
- April 2024
PDF
7253KB
https://www.rba.gov.au/publications/bulletin/2024/apr/pdf/bulletin-2024-04.pdf
Statement on Monetary Policy
20 Nov 2023
SMP
- November 2023
PDF
9530KB
https://www.rba.gov.au/publications/smp/2023/nov/pdf/statement-on-monetary-policy-2023-11.pdf
Panic, Pandemic and Payment Preferences
5 Jun 2020
Speech
PDF
256KB
Our most recent consumer payments survey conducted late last year showed thatthere were still around 25 per cent of consumer payments undertaken using cash, accounting foraround 10 per cent of the ... Some even went as far as to indicate that they would
https://www.rba.gov.au/speeches/2020/pdf/sp-ag-2020-06-03.pdf
Balance Sheet Restructuring and Investment
30 Nov 2009
RDP
PDF
95KB
These trends were reflected in accounting measures of the corporate sector’sbalance sheets. ... i) Cash flow from operations, defined as net profit after tax, plus depreciation.
https://www.rba.gov.au/publications/rdp/1993/pdf/rdp9308.pdf
Financial Stability Review - March 2024
26 Mar 2024
FSR
- March 2024
PDF
2619KB
https://www.rba.gov.au/publications/fsr/2024/mar/pdf/financial-stability-review-2024-03.pdf
Review of the Bond Purchase Program
21 Sep 2022
Speech
PDF
544KB
Speech - 2022
https://www.rba.gov.au/speeches/2022/pdf/sp-dg-2022-09-21.pdf
Measuring Profits from Currency Issue
22 Feb 2001
Bulletin
PDF
33KB
As aresult, the cash-flow measure shows a muchlarger increase in the mid 1970s than doesthe accrual measure. ... For example, in most firms, firstcheques, then the direct crediting of bankaccounts, have replaced the cash payment ofwages and salaries.
https://www.rba.gov.au/publications/bulletin/1997/jul/pdf/bu-0797-1.pdf