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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Inflation
6 Feb 2020
SMP
– February 2020
Graph 4.4. New dwelling purchases by owner-occupiers and rents are the two largest components of the CPI, together accounting for around one-sixth of the basket.
https://www.rba.gov.au/publications/smp/2020/feb/inflation.html
International and Foreign Exchange Markets
10 Nov 2012
SMP
– November 2012
RMB-denominated trade settlement increased further in the September quarter, accounting for around 12 per cent of China's total foreign trade (Graph 2.22).
https://www.rba.gov.au/publications/smp/2012/nov/intl-fx-mkts.html
Domestic Financial Conditions
8 Nov 2019
SMP
– November 2019
of raising funds in offshore markets (after accounting for hedging costs).
https://www.rba.gov.au/publications/smp/2019/nov/domestic-financial-conditions.html
International Economic Developments
10 Feb 2009
SMP
– February 2009
If enacted, this could see the fiscal deficit in 2009 reach its highest level in the post-war period – even before accounting for funding costs associated with the Troubled Asset Relief
https://www.rba.gov.au/publications/smp/2009/feb/intl-eco-dev.html
Interest Margins and Spreads | Submission to the Inquiry into Competition within the Australian Banking Sector – November 2010 | Financial…
30 Nov 2010
Submissions
Increased loan impairments have reduced net interest margins through the loss of interest on non-accrual items.
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-competition-within-australian-banking-sector-2010/interest-margins.html
Box C: Minimum Wage Decision
10 Aug 2017
SMP
– August 2017
Nearly one-quarter of all employees, accounting for around 15 per cent of the national wage bill, are covered by awards (Graph C2).
https://www.rba.gov.au/publications/smp/2017/aug/box-c-minimum-wage-decision.html
Box A: The Chinese Residential Property Market
10 Aug 2014
SMP
– August 2014
The direct exposure of the banking sector to the real estate market is moderate, with household mortgages and loans to property developers accounting for about 14 per cent and 7 per
https://www.rba.gov.au/publications/smp/2014/aug/box-a.html
Economic Outlook
10 Aug 2012
SMP
– August 2012
Resource investment – once adjusted for its use of imports – is expected to subtract modestly from GDP growth over 2014 (after accounting for more than half of GDP growth over 2011).
https://www.rba.gov.au/publications/smp/2012/aug/eco-outlook.html
The International Environment
6 May 2021
SMP
– May 2021
Infections have increased rapidly in India, accounting for more than two-fifths of the global increase in reported cases in recent weeks.
https://www.rba.gov.au/publications/smp/2021/may/the-international-environment.html
Box A: The Recent Economic Slowdown in India
6 Feb 2020
SMP
– February 2020
Education services and coking coal are Australia's main exports to India, accounting for more than 70 per cent of 2018/19 exports.
https://www.rba.gov.au/publications/smp/2020/feb/box-a-the-recent-economic-slowdown-in-india.html