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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Inflation
10 Aug 2018
SMP
– August 2018
Nearly one-quarter of all employees, accounting for around 15 per cent of the national wage bill, are covered by awards.
https://www.rba.gov.au/publications/smp/2018/aug/inflation.html
Domestic Financial Markets
13 Aug 2015
SMP
– August 2015
This is the smallest annual increase since 2005/06. Gross issuance by states was $38 billion, with New South Wales, Queensland and Western Australia accounting for the bulk of issuance in ... The stock of outstanding state government debt is expected to
https://www.rba.gov.au/publications/smp/2015/aug/04-domestic-financial-markets.html
Box B: Iron Ore Pricing
10 Aug 2012
SMP
– August 2012
With iron ore currently accounting for around one-fifth of Australia's exports, the greater use of shorter-term pricing has implications for the terms of trade.
https://www.rba.gov.au/publications/smp/2012/aug/box-b.html
Box A: Growth of Australia's Major Trading Partners
10 May 2014
SMP
– May 2014
At that time, Japan was Australia's largest trading partner, accounting for over one-quarter of Australia's exports (Graph A2).
https://www.rba.gov.au/publications/smp/2014/may/box-a.html
Box C: Developments in the Construction Sector
10 Aug 2007
SMP
– August 2007
According to ABS data, the number of apprentices working in the construction industry has almost doubled since 2002 – accounting for more than half of the rise in total apprentice numbers – and
https://www.rba.gov.au/publications/smp/2007/aug/box-c.html
Box D: Covered Bond Issuance by Australian Banks
10 Feb 2012
SMP
– February 2012
A comparison of 5-year covered bonds issued by the major Australian banks since the start of the year shows that after accounting for the cost of hedging back into Australian
https://www.rba.gov.au/publications/smp/2012/feb/box-d.html
Box C: The Household Services Sector
10 Nov 2013
SMP
– November 2013
But even accounting for the lower average hours worked in the household services sector, the employment share is greater than the output share as this sector is relatively labour intensive.
https://www.rba.gov.au/publications/smp/2013/nov/box-c.html
Box B: The Recent Deflation in Consumer Durables Prices
10 May 2013
SMP
– May 2013
Durable goods are a large component of the Consumer Price Index (CPI), accounting for nearly one-fifth of the CPI basket.
https://www.rba.gov.au/publications/smp/2013/may/box-b.html
Box D: Buybacks of Government Guaranteed Securities
10 Feb 2013
SMP
– February 2013
points cheaper for these ADIs to issue after accounting for their 70 basis point guarantee fee.
https://www.rba.gov.au/publications/smp/2013/feb/box-d.html
The Composition of China's Growth
10 Nov 2007
SMP
– November 2007
parity (PPP) terms, with China accounting for around one-quarter of world growth.
https://www.rba.gov.au/publications/smp/2007/nov/box-a.html