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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References
21 Dec 2023
RDP
2023-10
Department of Finance (2022), ‘Cloud Computing Arrangements’, accessed April 2023. Available at
https://www.rba.gov.au/publications/rdp/2023/2023-10/references.html
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Australian Banking Risk: The Stock Market's Assessment and the Relationship Between Capital and Asset Volatility
1 Nov 1999
RDP
1999-09
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/1999/1999-09.html
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The Consequences of Low Interest Rates for the Australian Banking Sector
19 Dec 2022
RDP
PDF
1588KB
sheets. Australia’s major banks – accounting for more than three-quarters of bank loans in Australia –. maintained a fairly stable spread between their lending rates and their costs of debt (including.
https://www.rba.gov.au/publications/rdp/2022/pdf/rdp2022-08.pdf
Leading Indexes – Do They?
1 May 1986
RDP
8604
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/1986/8604.html
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Does Monetary Policy Affect Non-mining Business Investment in Australia? Evidence from BLADE
21 Sep 2023
RDP
2023-09
The finding is robust to changing the number of lags in the controls, adding current controls (to loosen the inherent assumption of no contemporaneous effect from the shock) and accounting for
https://www.rba.gov.au/publications/rdp/2023/2023-09/full.html
Where's the Money? An Investigation into the Whereabouts and Uses of Australian Banknotes
1 Dec 2018
RDP
2018-12
https://www.rba.gov.au/publications/rdp/2018/2018-12/full.html
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Non-technical summary for 'The Evolution of Consumer Payments in Australia: Results from the 2022 Consumer Payments Survey'
20 Nov 2023
RDP
PDF
283KB
RDP 2023-08 non-technical summary
https://www.rba.gov.au/publications/rdp/2023/2023-08/rdp-2023-08-non-technical-summary.pdf
Job Loss, Subjective Expectations and Household Spending
18 Aug 2021
RDP
2021-08
These consumption losses also extend to the period after unemployment, and are smaller but still exist even when accounting for income losses.
https://www.rba.gov.au/publications/rdp/2021/2021-08/full.html
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Are Inflationary Shocks Regressive? A Feasible Set Approach
19 Dec 2023
Research Workshop
PDF
842KB
RBA Workshop 2023
https://www.rba.gov.au/publications/workshops/research/2023/pdf/rba-workshop-2023-del-canto-grigsby-qian-walsh.pdf
Nonlinear Inflation Dynamics in Menu Cost Economies
19 Dec 2023
Research Workshop
PDF
1277KB
RBA Workshop 2023
https://www.rba.gov.au/publications/workshops/research/2023/pdf/rba-workshop-2023-blanco-boar-jones-midrigan.pdf