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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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March | 2022

17 Mar 2022 Bulletin
Insights into the economy and financial system from teams throughout the Reserve Bank of Australia
https://www.rba.gov.au/publications/bulletin/2022/mar/

5 March 2013 | Minutes of the Monetary Policy Meeting of the Board

19 Mar 2013 Minutes
Minutes of the monetary policy meeting of the Reserve Bank Board for 5 March 2013
https://www.rba.gov.au/monetary-policy/rba-board-minutes/2013/05032013.html

Semi-Annual Statement on Monetary Policy

10 May 1998 Bulletin – May 1998
of new construction activity has been accounting for more of the growth.
https://www.rba.gov.au/publications/bulletin/1998/may/2.html

Structural Features of Australian Residential Mortgage-backed Securities

18 Jun 2015 Bulletin – June 2015
Ivailo Arsov, In Song Kim and Karl Stacey
This article provides a summary of structural features typically found in Australian residential mortgage-backed securities and their evolution over the past decade. Understanding the structural features of the securities is essential to the
https://www.rba.gov.au/publications/bulletin/2015/jun/6.html

2022

13 Jul 2022 Bulletin
Insights into the economy and financial system from teams throughout the Reserve Bank of Australia
https://www.rba.gov.au/publications/bulletin/2022/

Semi-Annual Statement on Monetary Policy

10 Nov 1997 Bulletin – November 1997
Nonetheless, the bulk of the growth in exports to east Asia has been to the north-east Asian countries, which are much bigger markets – accounting for over 20 per cent of
https://www.rba.gov.au/publications/bulletin/1997/nov/2.html

How Have Australian Banks Responded to Tighter Capital and Liquidity Requirements?

15 Jun 2017 Bulletin – June 2017
Tim Atkin and Belinda Cheung
Australian banks have responded to tighter regulatory requirements for capital and liquidity over the past decade, which has strengthened their resilience to adverse shocks. While banks are now in a much better position to deal with these types of
https://www.rba.gov.au/publications/bulletin/2017/jun/5.html

4 May 2021 | Minutes of the Monetary Policy Meeting of the Board

18 May 2021 Minutes
Minutes of the monetary policy meeting of the Reserve Bank Board for 4 May 2021
https://www.rba.gov.au/monetary-policy/rba-board-minutes/2021/2021-05-04.html

Statement on Monetary Policy

10 Feb 2004 Bulletin – February 2004
The national accounting estimate of profits remains the best available as it is consistent over time and captures all profits earned by US companies. ... Graph A2. The strong growth observed in the national accounting measure of profits has also been
https://www.rba.gov.au/publications/bulletin/2004/feb/1.html

6 November 2012 | Minutes of the Monetary Policy Meeting of the Board

20 Nov 2012 Minutes
Minutes of the monetary policy meeting of the Reserve Bank Board for 6 November 2012
https://www.rba.gov.au/monetary-policy/rba-board-minutes/2012/06112012.html