Search: cash accounting
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RBA Glossary definition for cash accounting
cash accounting – Revenues and outlays recorded in an organisation's accounts when cash is collected or spent.
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The Australian Economic ‘Miracle’: A View from the North | Conference – 2000
24 Jul 2000
Conferences
By contrast fiscal plans in some EU members are quite opaque, and accounting conventions allow governments to disguise the true budgetary position. ... In that case conventional growth accounting techniques will understate the contribution of ICT
https://www.rba.gov.au/publications/confs/2000/bean.html
The Australian Financial System in the 1990s | Conference – 2000
21 Jun 1990
Conferences
Of these assets, the share held in life offices and pension (or superannuation) funds rose from 39 per cent to 47 per cent, while the share held in cash and deposits ... From an accounting perspective, the sustained high returns can be explained by
https://www.rba.gov.au/publications/confs/2000/gizycki-lowe.html
The Australian Financial System in the 2000s: Dodging the Bullet | Conference – 2011
24 Jul 2000
Conferences
declined, with the real expected cost of loan funds trending down somewhat from around 4 per cent, despite the increasing short-term cash rate. ... Over the decade, the accounting return on equity of the major banks hovered around the 15 per cent mark.
https://www.rba.gov.au/publications/confs/2011/davis.html
Discussion | Conference – 2018
12 Apr 2018
Conferences
the overnight cash rate – affects inflation. ... Reference. Stevens G (2016), ‘An Accounting’, Address given to the Anika Foundation Luncheon, Sydney, 10 August.
https://www.rba.gov.au/publications/confs/2018/archer-levin-disc.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 ... There is anecdotal evidence that, in some provinces, cash-strapped local
https://www.rba.gov.au/publications/confs/2016/naughton.html
Banks, Markets and Liquidity | Conference – 2007
20 Aug 2007
Conferences
Asset prices are determined by the available liquidity or in other words by the ‘cash in the market’. ... Allen F and E Carletti (2006b), ‘Mark-to-Market Accounting and Liquidity Pricing’, Center for Financial Studies Working Paper No 2006/17.
https://www.rba.gov.au/publications/confs/2007/allen-carletti.html
Discussion | Conference – 2015
19 Mar 2015
Conferences
the way firms were classified in Kaplan and Zingales (1997)) to five readily available accounting variables – cash flow, market value, debt, dividends and cash holdings – each scaled by total assets. ... The index loads positively on market-to-book
https://www.rba.gov.au/publications/confs/2015/norden-vankampen-disc.html
The Determinants of Long-Run Growth | Conference – 1995
10 Jul 1995
Conferences
It is likely that some part of the measured productivity slowdown as economies mature is due to problems of national accounting measurement. ... None of these changes will typically show up in standard national accounting measures of economic output.
https://www.rba.gov.au/publications/confs/1995/dowrick.html
SME Access to Intermediated Credit: What Do We Know and What Don't We Know? | Conference – 2015
19 Mar 2015
Conferences
s assets, liabilities and cash flows have been verified by a third party. ... In addition, asset-based lenders rely on their own audit teams rather than external accounting firms.
https://www.rba.gov.au/publications/confs/2015/udell.html
A Rebalancing Chinese Economy: Challenges and International Implications | Conference – 2016
18 Mar 2016
Conferences
Of course, this accounting identity reveals nothing about the causality between the savings gap (Y C I) and China's external surplus (X M). ... Finally, externally oriented firms with weaker cash flows due to dwindling overseas sales may have been forced
https://www.rba.gov.au/publications/confs/2016/ma-roberts-kelly.html