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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Robustness Tests
14 Feb 2020
RDP
2020-02
Moreover, accounting for an AR(1) forecast of housing prices explicitly models any response in the cash rate to housing price information.
https://www.rba.gov.au/publications/rdp/2020/2020-02/robustness-tests.html
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MARTIN Gets a Bank Account: Adding a Banking Sector to the RBA's Macroeconometric Model
18 Jan 2022
RDP
2022-01
Research Discussion Paper – RDP 2022-01 MARTIN Gets a Bank Account: Adding a Banking Sector to the RBA's Macroeconometric Model. Anthony Brassil, Mike Major and Peter Rickards. January 2022. 1.71. MB. 1. Introduction. Despite the real economy and
https://www.rba.gov.au/publications/rdp/2022/2022-01/full.html
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Why Do Companies Hold Cash?
1 May 2016
RDP
2016-03
By historical standards, cash holdings of Australian publicly listed companies are not ‘excessive’ after accounting for observable company characteristics.
https://www.rba.gov.au/publications/rdp/2016/2016-03/full.html
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Model Responses
8 Oct 2019
RDP
2019-01
Nevertheless, as an accounting exercise, the reduction in long-term rates has a larger effect on prices than the reduction in short-term rates, while short-term rates are more important
https://www.rba.gov.au/publications/rdp/2019/2019-01/model-responses.html
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A History of Australian Equities
1 Jun 2019
RDP
2019-04
Banks. The modern listed banking sector is fairly concentrated, with the four major banks accounting for the majority of the market capitalisation of the sector. ... Historically, it was common to exclude intangible assets when reporting balance sheets;
https://www.rba.gov.au/publications/rdp/2019/2019-04/full.html
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Some Calculations on Inflation and Corporate Taxation in Australia
1 Dec 1990
RDP
9012
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/1990/9012.html
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Why Do Companies Fail?
1 Nov 2016
RDP
2016-09
But these conditions are violated when accounting data are used to model corporate failure.
https://www.rba.gov.au/publications/rdp/2016/2016-09/full.html
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Barriers to Switching
8 Oct 2018
RDP
2018-11
Results are similar when the probability of considering switching is modelled as a two-stage process (accounting for self-selection into holding a credit card using a Heckman sample selection model,
https://www.rba.gov.au/publications/rdp/2018/2018-11/barriers-to-switching.html
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Results
27 Feb 2018
RDP
2018-02
This is promising as it indicates that the model is accounting for gradual trends in interest rates or inflation that may not mean-revert for many years.
https://www.rba.gov.au/publications/rdp/2018/2018-02/results.html
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Features of the Market
15 Dec 2016
RDP
2016-11
5.1 Incidence of Rollovers. Rollovers appear to have been more common historically than in recent years, accounting for almost half of daily IBOC lending during 2008, before falling to around ... This means that when calculating repayments on rollovers,
https://www.rba.gov.au/publications/rdp/2016/2016-11/features-of-the-market.html
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