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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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Conclusions

1 Jun 1992 RDP 9205
Nigel Dews, John Hawkins and Tracey Horton
Many companies, especially smaller firms, use ‘rules of thumb’ rather than calculations of discounted cash flows in assessing investment projects. ... Oblak and Helm (1980) surveyed multinational corporations and found three-quarters of them made
https://www.rba.gov.au/publications/rdp/1992/9205/conclusions.html
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Macrofinancial Stress Testing on Australian Banks

20 Sep 2022 RDP 2022-03
Nicholas Garvin, Samuel Kurian, Mike Major and David Norman
We calibrate this mechanism based roughly on historical experience of the spread between the three-month bank bill swap rate and the cash rate during economic downturns. ... 3.4 The use of loan loss provisions. Accounting rules require banks to recognise
https://www.rba.gov.au/publications/rdp/2022/2022-03/full.html
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Contagion Analysis

29 Sep 2015 RDP 2015-02
Alexandra Heath, Gerard Kelly and Mark Manning
In this section, we define liquid resources to be. where. is bank i's cash, cash equivalents and available-for-sale assets, C. ... Footnotes. The sum of cash, cash equivalents and available-for-sale assets is used as an imperfect proxy for a bank's
https://www.rba.gov.au/publications/rdp/2015/2015-02/contagion-analysis.html
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How Risky is Australian Household Debt?

25 Aug 2020 RDP 2020-05
Jonathan Kearns, Mike Major and David Norman
For example, lower interest rates will boost the equilibrium value of assets in a discounted cash flow model without leverage, but lower interest rates also allow households to take on more
https://www.rba.gov.au/publications/rdp/2020/2020-05/full.html
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The JobKeeper Payment

23 Nov 2020 RDP 2020-07
James Bishop and Iris Day
The scheme was facilitated through the existing ‘Single Touch Payroll’ system in Australia, a technology that sends payroll data to the ATO via the firm's accounting software every time an ... so. The reasons firms cited for not enrolling included
https://www.rba.gov.au/publications/rdp/2020/2020-07/the-jobkeeper-payment.html
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Is the Phillips Curve Still a Curve? Evidence from the Regions

31 Aug 2021 RDP 2021-09
James Bishop and Emma Greenland
These findings have important implications for policy. According to the RBA Board (RBA 2021a), the cash rate will not be raised until inflation is sustainably within the 2 to 3 per
https://www.rba.gov.au/publications/rdp/2021/2021-09/full.html
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References

1 Jun 1993 RDP 9308
Karen Mills, Steve Morling and Warren Tease
3243. Devereux, M. and F. Schiantarelli (1989), ‘Investment, Financial Factors and Cash Flow: Evidence from UK Panel Data’, NBER Working Paper No. ... 1, pp. 307–334. Wizman, T.A. (1992), ‘What Moves Investment? Cash Flows in a Forward-Looking
https://www.rba.gov.au/publications/rdp/1993/9308/references.html
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Read me file for RDP 2018-01: A Density-based Estimator of Core/Periphery Network Structures: Analysing the Australian Interbank Market

1 Feb 2018 RDP 2018-01
Anthony Brassil and Gabriela Nodari
RDP 2018-01 uses a loan-level dataset of interbank overnight cash market loans between 2005 and 2016. ... DensIndex.m – This function computes density indices to analyse the changing relationships between the core and periphery (accounting for changes
https://www.rba.gov.au/publications/rdp/2018/2018-01/read-me.html
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Introduction and Overview

31 Dec 2005 RDP 2005-11
Andrew Stone, Troy Wheatley and Louise Wilkinson
Note also that there are no arrows in the flow chart running from consumer prices and the output gap to the nominal cash rate. ... Moreover, variables such as the real interest rate, previously computed as the difference between the nominal cash rate and
https://www.rba.gov.au/publications/rdp/2005/2005-11/introduction.html
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Changing Payment Behaviour

22 Sep 2014 RDP 2014-05
Crystal Ossolinski, Tai Lam and David Emery
In particular, the share of payments made using cash fell to 47 per cent. ... Nonetheless, cash remained the most used method of payment, accounting for around half of all payments by number.
https://www.rba.gov.au/publications/rdp/2014/2014-05/cha-pay-behaviour.html
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