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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MARTIN Has Its Place: A Macroeconometric Model of the Australian Economy
1 Aug 2019
RDP
2019-07
Accounting for feedback mechanisms is particularly important for understanding medium- and longer-term developments, because over these horizons interrelationships between economic variables become more important and there are fewer leading
https://www.rba.gov.au/publications/rdp/2019/2019-07/full.html
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Labour Force Participation and Household Debt
1 Jun 2007
RDP
2007-05
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/2007/2007-05.html
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Appendix A: RBA Research on Structural Factors That May Be Holding Down Nominal Wages Growth
1 Sep 2018
RDP
2018-10
Australia, accounting for between 22 and 24 per cent of employment at their time of writing.
https://www.rba.gov.au/publications/rdp/2018/2018-10/appendix-a.html
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Emergency Liquidity Injections
1 Oct 2019
RDP
2019-10
They relate this to the Bagehot (1920) recommendation that ‘advances should be made on all good banking securities’ (p 188) and explain that it is permitted by accounting standards.
https://www.rba.gov.au/publications/rdp/2019/2019-10/full.html
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Stylised Facts of the Australian Labour Market
1 Apr 1998
RDP
9804
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/1998/9804.html
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Contagion Analysis
29 Sep 2015
RDP
2015-02
It is acknowledged that ‘available for sale’ represents an accounting convention that does not necessarily capture the underlying liquidity of the asset.
https://www.rba.gov.au/publications/rdp/2015/2015-02/contagion-analysis.html
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Introduction
22 Jun 2018
RDP
2018-07
Our DD strategy compares the investment of small and large businesses within a given industry, and, after accounting for a number of other controls, takes this difference as the effect of
https://www.rba.gov.au/publications/rdp/2018/2018-07/introduction.html
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Survey Results
1 May 2021
RDP
2021-05
Using this division, 71 respondents are defined as economists, accounting for 36 per cent of the respondents, and 128 are non-economists (64 per cent).
https://www.rba.gov.au/publications/rdp/2021/2021-05/survey-results.html
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DSGE Reno: Adding a Housing Block to a Small Open Economy Model
1 Apr 2018
RDP
2018-04
We explain the accounting identities and the aggregation of the various sectors into the economy-wide aggregates.
https://www.rba.gov.au/publications/rdp/2018/2018-04/full.html
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Conclusions
1 Jun 1992
RDP
9205
Even then, there are important differences in accounting conventions across countries which will prove to be important if accounting data are used. ... 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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