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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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Financial Markets, Institutions and Liquidity | Conference – 2013

19 Aug 2013 Conferences
Franklin Allen and Elena Carletti
However, the resulting ‘cash-in-the-market’ pricing attracts liquidity-endowed investors from outside the banking sector. ... Allen and Carletti (2006) also rely on ‘cash-in-the-market’ pricing in their analysis of contagion effects.
https://www.rba.gov.au/publications/confs/2013/allen-carletti.html

Discussion on Regulatory Policy Issues in Australia | Conference – 1996

9 Jul 1996 Conferences
Table 1: Long-Term Accounting Indicators of Banks' Performance. (a). Countries. Pre-tax profits. ... Considerable progress is also being made in ensuring the security of electronic payments, including electronic substitutes for cash.
https://www.rba.gov.au/publications/confs/1996/borio-disc.html

Financial Innovation: What Have We Learnt? | Conference – 2008

14 Jul 2008 Conferences
Nigel Jenkinson, Adrian Penalver and Nicholas Vause
An investor wanting to make an intertemporal transfer without taking on any credit risk, for example, could buy a bond and purchase CDS protection, thus retaining exposure to the cash flows ... Already regulators are assembling best-practice accounting
https://www.rba.gov.au/publications/confs/2008/jenkinson-penalver-vause.html

Inflation: Performance and Policy | Conference – 1990

21 Jun 1990 Conferences
Jeffrey Carmichael
On assets such as real property and real capital, the nominal return to holders includes any cash flow from the asset's employment (rent, dividends, etc.) plus the change in the ... service on cash flow.
https://www.rba.gov.au/publications/confs/1990/carmichael.html

How Will Ageing Affect the Structure of Financial Markets? | Conference – 2006

23 Jul 2006 Conferences
E Philip Davis
La Porta, Lopez-de-Silanes and Schleifer (1999) show that countries with a Common Law tradition, protection of shareholders' rights, detailed accounting, low corruption and no explicit deposit insurance tend to ... They hold a proportion of cash that
https://www.rba.gov.au/publications/confs/2006/davis.html

News and Interest Rate Expectations: A Study of Six Central Banks | Conference – 2004

9 Aug 2004 Conferences
Ellis Connolly and Marion Kohler
Others have modelled domestic and foreign interest rate futures jointly, thus accounting for linkages between economies (for example, Ehrmann and Fratzscher 2002, and Kim and Sheen 2000). ... cash rate increase of 10 basis points (Figure 1).
https://www.rba.gov.au/publications/confs/2004/connolly-kohler.html

Table 1 in The Sub-prime Crisis: Causal Distortions and Regulatory Reform | Conference – 2008

14 Jul 2008 Conferences
IASB to lead a convergence push on accounting standards on all this. ... Standard documentation and cash settlement obligation. Automate trade to remove crisis spike backlogs.
https://www.rba.gov.au/publications/confs/2008/blundell-wignall-atkinson-table-1.html

Securitisation and the Commercial Property Cycle | Conference – 2012

20 Aug 2012 Conferences
Frank Packer and Timothy Riddiough
Consequently, REITs can be characterised as cash constrained relative to industrial corporations that do not have any formal obligation to distribute available cash flow to shareholders. ... Doing so imposes a discipline on management, in the sense that
https://www.rba.gov.au/publications/confs/2012/packer-riddiough.html

National Saving: Trends and Policy | Conference – 2000

24 Jul 2000 Conferences
Malcolm Edey and Luke Gower
One indicator of this is an adjusted ‘cash-flow’ measure of the household saving rate. ... 2.4 Inflation adjustment. It has been noted in a number of studies that inflation significantly distorts the measurement of saving since, in effect, the
https://www.rba.gov.au/publications/confs/2000/edey-gower.html

The Economic Trends, Challenges and Behaviour of Small Businesses in Australia | Conference – 2015

19 Mar 2015 Conferences
Sam Nicholls and David Orsmond
Many owners are not experienced in complying with regulations, managing cash flow or evaluating capital investments rigorously. ... Weak economic conditions, inadequate cash flow and low capital are also common causes of failure (Figure 9).
https://www.rba.gov.au/publications/confs/2015/nicholls-orsmond.html