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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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
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
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
Semi-Annual Statement on Monetary Policy
10 May 1997
Bulletin
– May 1997
Reserve Bank Bulletin – May 1997 Semi-Annual Statement on Monetary Policy. Download the complete Statement 266. KB. Introduction. The economy moved through a period of slower growth in 1996 during which inflationary pressures eased significantly.
https://www.rba.gov.au/publications/bulletin/1997/may/1.html
Cash Use in Australia: New Survey Evidence
10 Sep 2011
Bulletin
– September 2011
Consistent with the 2007 study, cash is the most frequently used payment method by consumers, accounting for 62 per cent of payments. ... Graph 1. Cash makes up a larger share of payments that are made in person, accounting for 68 per cent overall
https://www.rba.gov.au/publications/bulletin/2011/sep/7.html
The Cash Market
15 Dec 2016
Bulletin
– December 2016
The cash market is the market for unsecured, overnight loans between banks. The weighted average of interest rates on these loans is the cash rate, the Reserve Bank's operational target for monetary policy and an important financial benchmark. Over
https://www.rba.gov.au/publications/bulletin/2016/dec/4.html
Consumer Payment Behaviour in Australia
15 Jun 2023
Bulletin
– June 2023
The results of the Reserve Bank’s 2022 Consumer Payments Survey show that consumers continue to shift from using cash to electronic payment methods – a trend that was accelerated by the COVID-19 pandemic and consumers’ preference towards using
https://www.rba.gov.au/publications/bulletin/2023/jun/consumer-payment-behaviour-in-australia.html
Recent Trends in Australian Banks' Bond Issuance
10 Mar 2010
Bulletin
– March 2010
The banks have issued guaranteed bonds both in the domestic and offshore markets, with Australian dollar and US dollar bonds accounting for the bulk of these, though other currencies have included ... Graph 6. Bonds are an important source of funding for
https://www.rba.gov.au/publications/bulletin/2010/mar/5.html
Submission to the Senate Inquiry into Matters Relating to Credit Card Interest Rates-Credit Cards as Payment Instruments
8 May 2024
Submissions
They are now the most frequently used non-cash payment method, accounting for around two-thirds of the number of non-cash payments in Australia in 2014/15 (though only around
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-matters-relating-to-credit-card-interest-rates-2015-08/credit-cards-as-payment-instruments.html
Background on the Australian Listed Equity Market | Financial Sector | Submissions
17 Sep 2021
Submissions
Graph 3. By sector, financial corporation and resource stocks are the largest categories of the Australian Stock Exchange (ASX), currently accounting for around 30 per cent and 20 per cent of ... Graph 10. The price-to-book ratio is a valuation
https://www.rba.gov.au/publications/submissions/financial-sector/background-on-the-australian-listed-equity-market-2021-09/index.html