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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Box B: The Domestic Credit-wrapped Bond Market
10 Aug 2008
SMP
– August 2008
There are currently around $27 billion credit-wrapped bonds outstanding in Australia, accounting for 7 per cent of the domestic non-government bond market (Graph B1).
https://www.rba.gov.au/publications/smp/2008/aug/box-b.html
SME Access to Intermediated Credit: What Do We Know and What Don't We Know? | Conference – 2015
19 Mar 2015
Conferences
In addition, asset-based lenders rely on their own audit teams rather than external accounting firms. ... A country's lending infrastructure includes:. the information environment (e.g. accounting rules and credit information sharing).
https://www.rba.gov.au/publications/confs/2015/udell.html
Box A: Insights from Liaison
4 Nov 2022
SMP
– November 2022
Some of the positions noted to be difficult to fill were those in information technology, human resources, accounting, construction-related trades and in the rural sector.
https://www.rba.gov.au/publications/smp/2022/nov/box-a-insights-from-liaison.html
The Australian Financial System in the 2000s: Dodging the Bullet | Conference – 2011
24 Jul 2000
Conferences
Changes included reforms to accounting standard-setting arrangements, audit independence, directors' duties and corporate governance requirements, fund raising and takeover procedures, corporate disclosure requirements, compliance arrangements,
https://www.rba.gov.au/publications/confs/2011/davis.html
Biographies of Contributors | Conference – 2018
12 Apr 2018
Conferences
Augustus holds an Honours degree in Accounting and Economics (summa cum laude/University Medal) from the University of Liberia and a Masters in International Economics from the University of Queensland.
https://www.rba.gov.au/publications/confs/2018/bios-2018.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). ... In an accounting sense, a more balanced domestic demand structure may occur alongside either a rise or a fall
https://www.rba.gov.au/publications/confs/2016/ma-roberts-kelly.html
Population Ageing, the Structure of Financial Markets and Policy Implications | Conference – 2006
23 Jul 2006
Conferences
However, by generating greater volatility in sponsor companies' balance sheets, fair-value accounting may also have unintended consequences, especially with regard to a pension fund's investment behaviour. ... The shift to fair-value accounting
https://www.rba.gov.au/publications/confs/2006/groome-blancher-ramlogan-khadarina.html
The Evolution of Monetary Policy: From Money Targets to Inflation Targets | Conference – 1997
21 Jul 1997
Conferences
RBA Annual Conference – 1997 The Evolution of Monetary Policy: From Money Targets to Inflation Targets Stephen Grenville. This paper sets out a chronology of Australian monetary policy during the past decade or so. The events themselves are often
https://www.rba.gov.au/publications/confs/1997/grenville.html
Box C: Recent Developments in Retail Prices and Margins
10 Feb 2014
SMP
– February 2014
Retail goods are an important component of the Consumer Price Index (CPI), accounting for around 40 per cent of the CPI basket. ... These data, which are based on a sample of 21 firms accounting for around 40 per cent of retail sales, do not align
https://www.rba.gov.au/publications/smp/2014/feb/box-c.html
Inflation
6 Feb 2020
SMP
– February 2020
Graph 4.4. New dwelling purchases by owner-occupiers and rents are the two largest components of the CPI, together accounting for around one-sixth of the basket.
https://www.rba.gov.au/publications/smp/2020/feb/inflation.html