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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Data Issues
31 Dec 2002
RDP
2002-05
The latter 14 of these, which post-date the switch in international standard for national accounting methodology from the United Nations' 1968 System of National Accounts (SNA68) to the System of
https://www.rba.gov.au/publications/rdp/2002/2002-05/data-issues.html
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Appendix B: Additional Details on the Model
23 Nov 2020
RDP
2020-07
In addition to accounting for omitted variables, this instrumental variables (IV) approach also gives us a way of estimating the parameter that policymakers are most interested in – namely, the effect of
https://www.rba.gov.au/publications/rdp/2020/2020-07/appendix-b.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
DensIndex.m – This function computes density indices to analyse the changing relationships between the core and periphery (accounting for changes in the core and periphery).
https://www.rba.gov.au/publications/rdp/2018/2018-01/read-me.html
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The Model
1 May 1986
RDP
8602
A further change occurred on 2 February 1984 when the Fed announced that it was replacing the lagged reserve accounting rules with almost contemporaneous reserve accounting. ... In accordance with the new reserve accounting rules, it now reported the
https://www.rba.gov.au/publications/rdp/1986/8602/model.html
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Conclusion
31 Dec 2006
RDP
2006-09
In this paper, we show that foreign currency-denominated assets exceed foreign currency-denominated liabilities, even before accounting for hedging, thereby conferring a transfer of wealth from the rest of the
https://www.rba.gov.au/publications/rdp/2006/2006-09/conclusion.html
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Explaining Monetary Spillovers: The Matrix Reloaded
1 Apr 2019
RDP
2019-03
Research Discussion Paper – RDP 2019-03 Explaining Monetary Spillovers: The Matrix Reloaded. Jonathan Kearns. , Andreas Schrimpf. and Fan Dora Xia. April 2019. 1.73. MB. 1. Introduction. It is well established that interest rates co-move across
https://www.rba.gov.au/publications/rdp/2019/2019-03/full.html
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Jobs or Hours? Cyclical Labour Market Adjustment in Australia
1 Sep 2016
RDP
2016-06
https://www.rba.gov.au/publications/rdp/2016/2016-06/full.html
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References
1 May 1987
RDP
8702
Hoehn (1983) “Instrument Choice for Money Stock Control with Contemporaneous and Lagged Reserve Accounting”.
https://www.rba.gov.au/publications/rdp/1987/8702/references.html
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References
1 Jun 1993
RDP
9308
9201. Woo, L. and H.P. Lange (1992), ‘Equity Raising by Australian Small Business: A Study of Access and Survival’, Monash University Department of Accounting and Finance Discussion Paper, No.
https://www.rba.gov.au/publications/rdp/1993/9308/references.html
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Appendix A: Data
31 Dec 2002
RDP
2002-03
Source: Beck, Levine and Loayza (2000). Index of accounting standards. Constructed by International Country Risk Guide.
https://www.rba.gov.au/publications/rdp/2002/2002-03/appendix-a.html
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