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.
Search Results
Cash
8 Aug 2017
RDP
2017-04
Cash continues to be used more often for lower-value transactions – it was the most common way of making payments of $10 or less in 2016, accounting for over 60 per
https://www.rba.gov.au/publications/rdp/2017/2017-04/cash.html
See 3 more results from "RDP 2017-04"
Do Australian Households Borrow to Keep up with the Joneses?
10 Nov 2022
RDP
2022-06
Even after accounting for all these potential biases, it is worth noting that the empirical model does not establish causality as there could still be some unobserved time-varying factors at
https://www.rba.gov.au/publications/rdp/2022/2022-06/full.html
See 1 more results from "RDP 2022-06"
The Real Effects of Debt Covenants: Evidence from Australia
25 Oct 2022
RDP
2022-05
sample. On the other hand, the Australian Accounting Standard on ‘Financial Instruments: Disclosures’ requires disclosures of non-remedied covenant breaches, as they have material effects on the classification of debt in
https://www.rba.gov.au/publications/rdp/2022/2022-05/full.html
See 2 more results from "RDP 2022-05"
A History of Australian Equities
1 Jun 2019
RDP
2019-04
Banks. The modern listed banking sector is fairly concentrated, with the four major banks accounting for the majority of the market capitalisation of the sector. ... Historically, it was common to exclude intangible assets when reporting balance sheets;
https://www.rba.gov.au/publications/rdp/2019/2019-04/full.html
See 2 more results from "RDP 2019-04"
Economic Outlook
6 Aug 2021
SMP
– August 2021
However, household consumption is forecast to contract in the September quarter, accounting for most of the quarterly decline in GDP.
https://www.rba.gov.au/publications/smp/2021/aug/economic-outlook.html
The Rise in Household Liquidity
10 Nov 2021
RDP
2021-10
A 2006 survey of home owners also indicated that more than half of the equity withdrawn was used for asset accumulation, with deposits accounting for around one-third of all withdrawn
https://www.rba.gov.au/publications/rdp/2021/2021-10/full.html
See 1 more results from "RDP 2021-10"
Start Spreading the News: News Sentiment and Economic Activity in Australia
23 Dec 2020
RDP
2020-08
This news indicator predicts changes in the cash rate even after accounting for other important determinants of the cash rate, such as the RBA's forecasts for the economy. ... We also present novel estimates of monetary policy-related news sentiment,
https://www.rba.gov.au/publications/rdp/2020/2020-08/full.html
See 3 more results from "RDP 2020-08"
Box B: Recent Developments in Chinese Equity Prices
10 May 2015
SMP
– May 2015
Such comparisons are influenced by differences in accounting standards, but any difference is likely to result in Chinese ratios being understated relative to the United States.
https://www.rba.gov.au/publications/smp/2015/may/box-b.html
Robustness
23 Nov 2016
RDP
2016-08
One might wonder whether the shifts in productivity growth that we estimate might actually be accounting for time variation in the variance of productivity.
https://www.rba.gov.au/publications/rdp/2016/2016-08/robustness.html
See 2 more results from "RDP 2016-08"
Results with Tax Data on Actual Investment
19 Dec 2023
RDP
2023-09
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/results-with-tax-data-on-actual-investment.html