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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Alternative Models of Financial System Development | Conference – 1996
9 Jul 1996
Conferences
The Bond Issuance Committee set severe eligibility requirements on issuers of corporate bonds through a detailed set of accounting criteria that in 1979 permitted only two firms to issue unsecured straight
https://www.rba.gov.au/publications/confs/1996/prowse.html
Globalisation, Inequality and the Rich Countries of the G-20: Evidence from the Luxembourg Income Study (LIS) | Conference – 2002
27 May 2002
Conferences
Wealth is ignored except to the extent that it is represented by cash interest, rent and dividends. ... the Netherlands), while several others typically exclude near-cash income, such as food stamps in the US.
https://www.rba.gov.au/publications/confs/2002/smeeding.html
Credibility, Flexibility and Renewal: The Evolution of Inflation Targeting in Canada | Conference – 2018
12 Apr 2018
Conferences
Even after accounting for policymakers' growing openness to modestly negative interest rates, which has shifted the BoC's assessed ELB to 50 basis points (Witmer and Yang 2016), the latter figure
https://www.rba.gov.au/publications/confs/2018/carter-mendes-schembri.html
The Dynamics of Trade Credit and Bank Debt in SME Finance: International Evidence | Conference – 2015
19 Mar 2015
Conferences
The third control variable we consider is the sum of cash and cash equivalents divided by total assets (Cash). ... We add lags of firm size, cash holdings, inventories, tangible assets, and return on assets as control variables.
https://www.rba.gov.au/publications/confs/2015/norden-vankampen.html
The Sub-prime Crisis: Causal Distortions and Regulatory Reform | Conference – 2008
14 Jul 2008
Conferences
With mark-to-market accounting rules in place these losses had to be recognised under corporate reporting requirements. ... The whole procyclicality debate concerning the Basel system is premised on the idea that asset prices do not reflect future cash
https://www.rba.gov.au/publications/confs/2008/blundell-wignall-atkinson.html
Australia's Prosperous 2000s: Housing and the Mining Boom | Conference – 2011
24 Jul 2000
Conferences
The cash rate reached 7.25 per cent in early 2008, its highest level in over a decade. ... Japan was already a significant trading partner accounting for 17 per cent of Australia's merchandise exports in 1965.
https://www.rba.gov.au/publications/confs/2011/kearns-lowe.html
Promoting Liquidity: Why and How? | Conference – 2008
14 Jul 2008
Conferences
Not only are these markets used for managing many more risks than was once the case, they have also supported the increased use of mark-to-market accounting. ... accounting for a higher 14 per cent.
https://www.rba.gov.au/publications/confs/2008/kearns-lowe.html
Microeconomic Policies and Structural Change | Conference – 2000
24 Jul 2000
Conferences
The typical industrial firm relies much more on specialist firms for accounting, legal and information technology services. ... The workers will face cash costs, such as transport and communications costs in searching for work.
https://www.rba.gov.au/publications/confs/2000/forsyth.html
When is a Housing Market Overheated Enough to Threaten Stability? | Conference – 2012
20 Aug 2012
Conferences
Financial liberalization allowed households to cash it in as consumer expenditure financed by borrowing.
https://www.rba.gov.au/publications/confs/2012/muellbauer.html
The Objectives for, and Conduct of, Monetary Policy in the 1990s | Conference – 1992
21 Jun 1990
Conferences
Only cash is now seen to be such, and, as noted above, currency notes could easily be given an expected yield. ... Some decades ago, (variable) required cash/liquidity ratios were the dernier cri; now it is capital adequacy ratios.
https://www.rba.gov.au/publications/confs/1992/goodhart.html