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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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Operations in Financial Markets

27 Oct 2022 RBA Annual Report – October 2022
full. For most of 2021/22, the hurdle rate was the cash rate target. ... In that case, other short-term money market rates would be above the cash rate target.
https://www.rba.gov.au/publications/annual-reports/rba/2022/operations-in-financial-markets.html

Official Reserve Assets – April 2024

7 May 2024 Statistics
From 1 July 1996, foreign currency securities sold and cash lent under repurchase agreements as well as gold lent under gold loan transactions are retained for accounting purposes as foreign currency ... investments in the Bank's balance sheet, along
https://www.rba.gov.au/statistics/frequency/reserve-assets.html

Note 1 – Accounting Policies

17 Oct 2019 RBA Annual Report – 2019
Reserve Bank of Australia Annual Report – 2019 Financial Statements Note 1 – Accounting Policies. ... The RBA accrues interest daily on open repurchase agreements at the target cash rate.
https://www.rba.gov.au/publications/annual-reports/rba/2019/financial-statements/note-1.html

Note 1 – Accounting Policies | Financial Statements

24 Oct 2016 RBA Annual Report – 2016
Reserve Bank of Australia Annual Report – 2016 Financial Statements Note 1 – Accounting Policies. ... The RBA has accounted for these matters in accordance with the relevant accounting standards.
https://www.rba.gov.au/publications/annual-reports/rba/2016/financial-statements/note-1.html

Note 1 – Accounting Policies | Financial Statements

29 Aug 2011 RBA Annual Report – 2011
Reserve Bank of Australia Annual Report – 2011 Financial Statements Note 1 – Accounting Policies. ... Elections as to the accounting treatment under AIFRS made by the Bank are noted appropriately.
https://www.rba.gov.au/publications/annual-reports/rba/2011/fin-statements/note-1.html

Some Features of the Australian Payments System

10 Dec 1998 Bulletin – December 1998
Michele Bullock and Luci Ellis
The cheque is still the most important non-cash payment instrument, accounting for almost 85 per cent of low-value payments in 1997, in value terms, down only 5 percentage points ... The United States is an outlier where cheques are especially important,
https://www.rba.gov.au/publications/bulletin/1998/dec/1.html

Cash Rate Procedures Manual | Cash Rate Methodology | Market Operations Resources

6 Oct 2022
Cash Rate Procedures Manual of the methodology of the cash rate.
https://www.rba.gov.au/mkt-operations/resources/cash-rate-methodology/cash-rate-procedures-manual.html

Commonwealth of Australia: In the Australian Competition Tribunal – April 2004 | Payments System | Submissions

8 May 2024 Submissions
Consumers benefit by being able to reduce the amount of cash they carry. ... The cost of using and providing cash has not been intensively studied in Australia.
https://www.rba.gov.au/publications/submissions/payments-system/au-competition-tribunal/index.html

Regulatory Competition and the “Generic” Financial-Services Firm | Conference – 1991

21 Jun 1991 Conferences
Ed Kane
Unfortunately, governmental accounting systems do not force authorities to reveal the long-run consequences of the exit-retarding decisions they make. ... to use accounting tricks to overstate the agency's income and net worth; and.
https://www.rba.gov.au/publications/confs/1991/kane.html

Box B: Scenario Analysis on Indebted Households' Spare Cash Flows and Prepayment Buffers

6 Apr 2023 FSR – April 2023
Box B: Scenario Analysis on Indebted Households' Spare Cash Flows and Prepayment Buffers | Financial Stability Review – April 2023
https://www.rba.gov.au/publications/fsr/2023/apr/box-b-scenario-analysis-on-indebted-households-spare-cash-flows-and-prepayment-buffers.html