Search: accrual accounting

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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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Exploring the ‘Confidence Gap’

17 Mar 2022 Bulletin – March 2022
Joyce Tan
Previous Reserve Bank research has shown that female students and students from less advantaged backgrounds are more likely to report having a poor understanding of economics and lower confidence in their economics proficiency than other students.
https://www.rba.gov.au/publications/bulletin/2022/mar/exploring-the-confidence-gap.html

Bank Funding and the Recent Tightening of Monetary Policy

18 Apr 2024 Bulletin – April 2024
Venura De Zoysa, Jessica Dunphy and Christopher Schwartz
Banks’ funding costs have risen substantially since early 2022, driven by increases in the cash rate.
https://www.rba.gov.au/publications/bulletin/2024/apr/bank-funding-and-the-recent-tightening-of-monetary-policy.html

Statement on Monetary Policy

10 Nov 2001 Bulletin – November 2001
Graph 22. In the United States, the Wilshire Index, the broadest measure of US share prices (accounting for over 90 per cent of listed companies) has fallen by 9 per cent
https://www.rba.gov.au/publications/bulletin/2001/nov/1.html

Statement on Monetary Policy

10 Nov 2000 Bulletin – November 2000
The Wilshire index, the broadest measure of US share prices (accounting for over 90 per cent of listed companies) is down by 3 per cent for the year and the Dow
https://www.rba.gov.au/publications/bulletin/2000/nov/1.html

Developments in Banks' Funding Costs and Lending Rates

16 Mar 2023 Bulletin – March 2023
Vincent Carse, Anthea Faferko and Rachael Fitzpatrick
Banks’ funding costs rose over 2022, driven by increases in the cash rate and in expectations for the future path of the cash rate.
https://www.rba.gov.au/publications/bulletin/2023/mar/developments-in-banks-funding-costs-and-lending-rates.html

The Cost of Card Payments for Merchants

15 Sep 2022 Bulletin – September 2022
Troy Gill, Cara Holland and Georgia Wiley
The average cost for a merchant to accept a card payment has declined over recent years.
https://www.rba.gov.au/publications/bulletin/2022/sep/the-cost-of-card-payments-for-merchants.html

Financial Stability Risks from Non-bank Financial Intermediation in Australia

18 Apr 2024 Bulletin – April 2024
Marcus Robinson and Stefano Tornielli di Crestvolant
Risks to financial stability posed by the non-bank financial intermediation (NBFI) sector in Australia remain relatively contained.
https://www.rba.gov.au/publications/bulletin/2024/apr/financial-stability-risks-from-non-bank-financial-intermediation-in-australia.html

Statement on Monetary Policy

10 Feb 2001 Bulletin – February 2001
US markets have led the fall over recent months. The Wilshire index, the broadest measure of US share prices (accounting for over 90 per cent of listed companies) fell by 14
https://www.rba.gov.au/publications/bulletin/2001/feb/1.html

Bank Fees in Australia

16 Mar 2023 Bulletin – March 2023
Laura Nunn
This article updates previous Reserve Bank research on bank fees charged to Australian households, businesses and government.
https://www.rba.gov.au/publications/bulletin/2023/mar/bank-fees-in-australia.html

The Private Equity Market in Australia

10 Jun 2002 Bulletin – June 2002
Ellis Connolly and Alvin Tan
There are also impediments to listing on the share market. For small companies the costs associated with listing as a public company, such as the legal and accounting costs involved in
https://www.rba.gov.au/publications/bulletin/2002/jun/1.html