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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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7 July 2020 | Minutes of the Monetary Policy Meeting of the Board

21 Jul 2020 Minutes
Minutes of the monetary policy meeting of the Reserve Bank Board for 7 July 2020
https://www.rba.gov.au/monetary-policy/rba-board-minutes/2020/2020-07-07.html

Cash

14 Sep 2020 RDP 2020-06
James Caddy, Luc Delaney and Chay Fisher
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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Leading Indexes – Do They?

1 May 1986 RDP 8604
Robert G. Trevor and Stephen G. Donald
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/1986/8604.html
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Australian Banking Risk: The Stock Market's Assessment and the Relationship Between Capital and Asset Volatility

1 Nov 1999 RDP 1999-09
Marianne Gizycki and Brenton Goldsworthy
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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3 December 2013 | Minutes of the Monetary Policy Meeting of the Board

17 Dec 2013 Minutes
Minutes of the monetary policy meeting of the Reserve Bank Board for 3 December 2013
https://www.rba.gov.au/monetary-policy/rba-board-minutes/2013/03122013.html

5 March 2013 | Minutes of the Monetary Policy Meeting of the Board

19 Mar 2013 Minutes
Minutes of the monetary policy meeting of the Reserve Bank Board for 5 March 2013
https://www.rba.gov.au/monetary-policy/rba-board-minutes/2013/05032013.html

A Theoretical Intertemporal Choice Model of the Firm

1 Nov 1973 RDP 32
R.J. Cooper
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/1973/32.html

References

21 Dec 2023 RDP 2023-10
Kim Nguyen and Jonathan Hambur
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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4 May 2021 | Minutes of the Monetary Policy Meeting of the Board

18 May 2021 Minutes
Minutes of the monetary policy meeting of the Reserve Bank Board for 4 May 2021
https://www.rba.gov.au/monetary-policy/rba-board-minutes/2021/2021-05-04.html

Does Monetary Policy Affect Non-mining Business Investment in Australia? Evidence from BLADE

21 Sep 2023 RDP 2023-09
Jonathan Hambur
The finding is robust to changing the number of lags in the controls, adding current controls (to loosen the inherent assumption of no contemporaneous effect from the shock) and accounting for
https://www.rba.gov.au/publications/rdp/2023/2023-09/full.html