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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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Box B: China and International Trade

8 Aug 2003 SMP PDF 44KB
Both imports and exports ofinformation technology andcommunications (ITC) equipment havegrown strongly over recent years, with Chinanow accounting for a larger proportion ofworld ITC equipment exports than any othercountry in the region
https://www.rba.gov.au/publications/smp/2003/aug/pdf/box-b.pdf

Economic Outlook

5 Nov 2020 SMP – November 2020
Substantial policy stimulus also contributed. Even still, the global recovery remains fragile and uneven, with differences in health outcomes and relative positions in global supply chains largely accounting for the wide
https://www.rba.gov.au/publications/smp/2020/nov/economic-outlook.html

Box B: Recent Developments in Chinese Equity Prices

10 May 2015 SMP – May 2015
Such comparisons are influenced by differences in accounting standards, but any difference is likely to result in Chinese ratios being understated relative to the United States.
https://www.rba.gov.au/publications/smp/2015/may/box-b.html

Inflation

3 Nov 2022 SMP - November 2022 PDF 1744KB
https://www.rba.gov.au/publications/smp/2022/nov/pdf/04-inflation.pdf

Inflation

6 May 2022 SMP - May 2022 PDF 1053KB
https://www.rba.gov.au/publications/smp/2022/may/pdf/04-inflation.pdf

Box D: The Introduction of the 15th Series Consumer Price Index

4 Nov 2005 SMP - November 2005 PDF 57KB
https://www.rba.gov.au/publications/smp/2005/nov/pdf/box-d.pdf

Introduction

10 Nov 2006 SMP – November 2006
Japan has long been Australia's most important export destination, accounting for 18 per cent of total goods and services export values in 2005 (Table A1).
https://www.rba.gov.au/publications/smp/2006/nov/box-a.html

Box A: Insights from Liaison

3 Nov 2022 SMP - November 2022 PDF 152KB
https://www.rba.gov.au/publications/smp/2022/nov/pdf/box-a-insights-from-liaison.pdf

Inflation

10 Feb 2020 SMP - November 2018 PDF 2114KB
https://www.rba.gov.au/publications/smp/2018/nov/pdf/04-inflation.pdf

Box B: The Domestic Credit-wrapped Bond Market

8 Aug 2008 SMP - August 2008 PDF 62KB
https://www.rba.gov.au/publications/smp/2008/aug/pdf/box-b.pdf