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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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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

The Cost of Inflation in Australia | Conference – 1992

10 Jul 1992 Conferences
Doug McTaggart
Inflation increases the effective tax rate on profits because it reduces the real value of depreciation allowances when nominally fixed historical cost accounting methods are used, and because of the common ... In addition, the government uses
https://www.rba.gov.au/publications/confs/1992/mctaggart.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

The Transmission of Monetary Policy through Banks' Balance Sheets | Conference – 2018

12 Apr 2018 Conferences
Anthony Brassil, Jon Cheshire and Joseph Muscatello
Table 2: Stylised Balance Sheet. Assets. Funding. Non-discretionary. Cash and liquid assets Securities. ... decisions that may occur at the same time as the cash rate changes.
https://www.rba.gov.au/publications/confs/2018/brassil-cheshire-muscatello.html

The Evolving Structure of the Australian Financial System | Conference – 1996

9 Jul 1996 Conferences
Malcolm Edey and Brian Gray
Three examples can be cited as illustrative of the process. First, on the deposit side, was the growth of cash management trusts, the first of which was established in 1981. ... They nonetheless remain a significant presence as the largest of the
https://www.rba.gov.au/publications/confs/1996/edey-gray.html

Financial System Liquidity, Asset Prices and Monetary Policy | Conference – 2005

11 Jul 2005 Conferences
Hyun Song Shin
i. of cash, and holds v(e. i. s. i. ) worth of property. ... For those economies that rely on bank lending, the accounting regime will be important.
https://www.rba.gov.au/publications/confs/2005/shin.html

A Factor Model Analysis of the Effects of Inflation Targeting on the Australian Economy | Conference – 2018

12 Apr 2018 Conferences
Luke Hartigan and James Morley
Meanwhile, there is no evidence for additional structural breaks once accounting for the break at the estimated dates or in 1993:Q1. ... Interestingly, recursive estimates of factor loadings for real gross domestic product (GDP) growth, CPI inflation,
https://www.rba.gov.au/publications/confs/2018/hartigan-morley.html

Financial-asset Prices and Monetary Policy: Theory and Evidence | Conference – 1997

21 Jul 1997 Conferences
Frank Smets
The estimate of the parameter γ implies that the Australian cash rate is raised by around 25 basis points for every 1 per cent rise in output above the OECD's
https://www.rba.gov.au/publications/confs/1997/smets.html

Change and Constancy in the Financial System: Implications for Financial Distress and Policy | Conference – 2007

20 Aug 2007 Conferences
Claudio Borio
Moreover, this is an area in which further improvements could be made, in part using the influence of those that set accounting standards. ... In addition, increasingly, the policies pursued by accounting authorities can also have first-order effects.
https://www.rba.gov.au/publications/confs/2007/borio.html

Submission to the Senate Inquiry into Matters Relating to Credit Card Interest Rates-Credit Cards as Payment Instruments

8 May 2024 Submissions
They are now the most frequently used non-cash payment method, accounting for around two-thirds of the number of non-cash payments in Australia in 2014/15 (though only around ... Most of the data cited in this submission are for transactions, excluding
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-matters-relating-to-credit-card-interest-rates-2015-08/credit-cards-as-payment-instruments.html