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.
Search Results
The Evolving Structure of the Australian Financial System | Conference – 1996
9 Jul 1996
Conferences
As is evident referring back to Table 1, banks now dominate the intermediation sector to an extent not seen since the 1950s and 1960s, accounting for almost 80 per cent of ... They nonetheless remain a significant presence as the largest of the non-bank
https://www.rba.gov.au/publications/confs/1996/edey-gray.html
The Global and Macro-financial Environment
22 Mar 2024
FSR
– March 2024
The Global and Macro-financial Environment | Financial Stability Review – March 2024
https://www.rba.gov.au/publications/fsr/2024/mar/the-global-and-macro-financial-environment.html
5.4 Focus Topic: Interest Rate Risk
6 Oct 2023
FSR
– October 2023
5.4 Focus Topic: Interest Rate Risk | Financial Stability Review – October 2023
https://www.rba.gov.au/publications/fsr/2023/oct/focus-topic-interest-rate-risk.html
Box C: Interest Rate Risk in the Australian Financial System
10 Apr 2018
FSR
– April 2018
Economic value takes into account the net present value of assets, liabilities and off-balance sheet items, and differs from accounting value that may use other valuation measures (for example, amortised ... cost). The economic value and accounting value
https://www.rba.gov.au/publications/fsr/2018/apr/box-c.html
Financial-asset Prices and Monetary Policy: Theory and Evidence | Conference – 1997
21 Jul 1997
Conferences
RBA Annual Conference – 1997 Financial-asset Prices and Monetary Policy: Theory and Evidence Frank Smets. 1. Introduction. The monetary-policy environment over the past decade in industrial countries has been increasingly characterised by low and
https://www.rba.gov.au/publications/confs/1997/smets.html
Developments in the Financial System Infrastructure
10 Sep 2004
FSR
– September 2004
Accounting standards measure the economic value of a bank as a going concern, with capital treated as the difference between assets and liabilities. ... Like other regulators, APRA is giving very careful consideration to the reconciliation of prudential
https://www.rba.gov.au/publications/fsr/2004/sep/dev-fin-sys-infra.html
Restructuring and Reform: China 2016 | Conference – 2016
18 Mar 2016
Conferences
Agricultural labour, by this accounting, declined 18 per cent in the four years to 2015, compared with 16 per cent in the four years to 2007, when workers were flooding into
https://www.rba.gov.au/publications/confs/2016/naughton.html
A Factor Model Analysis of the Effects of Inflation Targeting on the Australian Economy | Conference – 2018
12 Apr 2018
Conferences
Meanwhile, there is no evidence for additional structural breaks once accounting for the break at the estimated dates or in 1993:Q1.
https://www.rba.gov.au/publications/confs/2018/hartigan-morley.html
Box D: Stress Testing at the Reserve Bank
20 Oct 2017
FSR
– October 2017
The Reserve Bank model primarily relies on behavioural rules and accounting identities to generate projections of bank profitability and capital from a scenario (Table D1). ... Accounting identity. Behavioural rule. Credit losses. Net interest income.
https://www.rba.gov.au/publications/fsr/2017/oct/box-d.html
China's Institutional Impediments to Productivity Growth | Conference – 2016
18 Mar 2016
Conferences
Accounting for Industry Origin of TFP. The widely used aggregate production function approach to TFP analysis is implicitly subject to very stringent assumptions. ... This Domar weighting scheme. , originated by Domar (1961), plays a key role in the
https://www.rba.gov.au/publications/confs/2016/wu.html