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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The Decline in Australian Output Volatility
1 Mar 2001
RDP
2001-01
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/2001/2001-01.html
Doing Less, with Less: Capital Misallocation, Investment and the Productivity Slowdown in Australia
22 Mar 2023
RDP
2023-03
This is also evident in Figure 2, which shows that non-mining firms' average investment intensity (investment-to-output ratio) declined fairly consistently from 2005 to 2017, even once accounting for
https://www.rba.gov.au/publications/rdp/2023/2023-03/full.html
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Box A: Banks' Provisioning
10 Sep 2009
FSR
– September 2009
The available evidence suggests that only around 7 per cent of these relate to residential mortgages, despite mortgages accounting for about 60 per cent of total (consolidated) lending. ... Footnotes. The reduction from the previous accounting
https://www.rba.gov.au/publications/fsr/2009/sep/box-a.html
Developments in the Financial System Architecture
10 Sep 2009
FSR
– September 2009
To ensure comparability, the details of the ratio will be harmonised internationally, including adjusting fully for differences in accounting standards. ... The IASB worked for some years in the first part of this decade to develop a single set of global
https://www.rba.gov.au/publications/fsr/2009/sep/dev-fin-sys-arch.html
Data
1 Mar 2023
RDP
2023-02
Accounting for location is important given it can be hard or costly for workers to move between areas.
https://www.rba.gov.au/publications/rdp/2023/2023-02/data.html
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A Decade of Australian Banking Risk: Evidence from Share Prices
1 Mar 1993
RDP
9302
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/1993/9302.html
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Cash
14 Sep 2020
RDP
2020-06
Download the Paper 1,620. KB. The share of consumer payments made using cash has continued to fall, with cash accounting for 27 per cent of the number of consumer payments
https://www.rba.gov.au/publications/rdp/2020/2020-06/cash.html
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A Theoretical Intertemporal Choice Model of the Firm
1 Nov 1973
RDP
32
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/1973/32.html
Australian Banking Risk: The Stock Market's Assessment and the Relationship Between Capital and Asset Volatility
1 Nov 1999
RDP
1999-09
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/1999/1999-09.html
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References
21 Dec 2023
RDP
2023-10
Department of Finance (2022), ‘Cloud Computing Arrangements’, accessed April 2023. Available at
https://www.rba.gov.au/publications/rdp/2023/2023-10/references.html
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