Search: accrual accounting

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11–20 of 491 search results for 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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An Accounting Framework

1 Jul 1990 RDP 9002
Warwick J. McKibbin and Steven R. Morling
An Accounting Framework. Warwick J. McKibbin and Steven R. Morling. July 1990.
https://www.rba.gov.au/publications/rdp/1990/9002/an-accounting-framework.html
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An Accounting

10 Aug 2016 Speech
Glenn Stevens
An Accounting, Sydney
https://www.rba.gov.au/speeches/2016/sp-gov-2016-08-10.html

Progress on Benchmark Reform

11 Apr 2019 Speech
Guy Debelle
Speech delivered by Guy Debelle, Deputy Governor, at ISDA's 34th Annual General Meeting,
https://www.rba.gov.au/speeches/2019/sp-dg-2019-04-11.html

The Theory

31 Dec 2002 RDP 2002-02
John Simon and Sharon Wardrop
RDP 2002-02: Australian Use of Information Technology and its Contribution to Growth 3. The Theory. John Simon and Sharon Wardrop. January 2002. Download the Paper 187. KB. The method used to identify the effects of capital, labour and productivity
https://www.rba.gov.au/publications/rdp/2002/2002-02/theory.html
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Some Observations on Recent Economic and Financial Trends

22 Feb 2006 Speech
Glenn Stevens
Address to The Institute of Chartered Accountants in Australia, Financial Services Seminar, Melbourne
https://www.rba.gov.au/speeches/2006/sp-dg-220206.html

Climate Change and Central Banks

29 Aug 2023 Speech
Michele Bullock
Speech delivered by Michele Bullock, Deputy Governor, Sir Leslie Melville Lecture, Canberra
https://www.rba.gov.au/speeches/2023/sp-dg-2023-08-29.html

Cheques

27 Nov 2023 RDP 2023-08
Tanya Livermore, Jack Mulqueeney, Thuong Nguyen and Benjamin Watson
Download the Paper 2.30. MB. Just seven personal cheque payments were recorded in the 2022 CPS, accounting for only 0.1 per cent of the number of payments.
https://www.rba.gov.au/publications/rdp/2023/2023-08/cheques.html
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Financial Stability and the Financial Health of Australian Mortgagors

8 Dec 2023 Speech
Andrea Brischetto
Speech delivered by Andrea Brischetto, Head of Financial Stability, Sydney Banking and Financial Stability Conference, University of Sydney, Sydney
https://www.rba.gov.au/speeches/2023/sp-so-2023-12-08.html

Macrofinancial Stress Testing on Australian Banks

20 Sep 2022 RDP 2022-03
Nicholas Garvin, Samuel Kurian, Mike Major and David Norman
The model projects how economic shocks may influence a bank's profitability, dividends, loan growth and capital position, primarily using decision rules and accounting identities that are uniformly applied to profit
https://www.rba.gov.au/publications/rdp/2022/2022-03.html
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Do Monetary Policy and Economic Conditions Impact Innovation? Evidence from Australian Administrative Data

15 Feb 2024 RDP 2024-01
Omer Majeed, Jonathan Hambur and Robert Breunig
This allows us to model innovation at the firm level, accounting for firm-level covariates and potential heterogeneous effects across firm types.
https://www.rba.gov.au/publications/rdp/2024/2024-01/full.html
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