Search: accrual accounting

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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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The Cost of Inflation in Australia | Conference – 1992

10 Jul 1992 Conferences
Doug McTaggart
Inflation increases the effective tax rate on profits because it reduces the real value of depreciation allowances when nominally fixed historical cost accounting methods are used, and because of the common ... In addition, the government uses
https://www.rba.gov.au/publications/confs/1992/mctaggart.html

Panic, Pandemic and Payment Preferences

3 Jun 2020 Speech
Michele Bullock
Speech delivered by Michele Bullock, Assistant Governor (Financial System), Morgan Stanley Disruption Evolved Webcast, Sydney
https://www.rba.gov.au/speeches/2020/sp-ag-2020-06-03.html

Summary for An Accounting

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

Change and Constancy in the Financial System: Implications for Financial Distress and Policy | Conference – 2007

20 Aug 2007 Conferences
Claudio Borio
Moreover, this is an area in which further improvements could be made, in part using the influence of those that set accounting standards. ... In addition, increasingly, the policies pursued by accounting authorities can also have first-order effects.
https://www.rba.gov.au/publications/confs/2007/borio.html

Doing Less, with Less: Capital Misallocation, Investment and the Productivity Slowdown in Australia

22 Mar 2023 RDP 2023-03
Jonathan Hambur and Dan Andrews
This is also evident in Figure 2, which shows that non-mining firms' average investment intensity (investment-to-output ratio) declined fairly consistently from 2005 to 2017, even once accounting for
https://www.rba.gov.au/publications/rdp/2023/2023-03/full.html
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A Decade of Australian Banking Risk: Evidence from Share Prices

1 Mar 1993 RDP 9302
Marianne Gizycki and Mark Levonian
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/1993/9302.html
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The Decline in Australian Output Volatility

1 Mar 2001 RDP 2001-01
John Simon
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/2001/2001-01.html

Data

1 Mar 2023 RDP 2023-02
Jonathan Hambur
Accounting for location is important given it can be hard or costly for workers to move between areas.
https://www.rba.gov.au/publications/rdp/2023/2023-02/data.html
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Uncertainty and Risk Aversion – Before and After the Pandemic

2 Jun 2021 Speech
Brad Jones
Speech delivered by Brad Jones, Head of Economic Analysis, at the Minerals Week Australia-Asia Investment Outlook, Canberra
https://www.rba.gov.au/speeches/2021/sp-so-2021-06-02.html

Cash

14 Sep 2020 RDP 2020-06
James Caddy, Luc Delaney and Chay Fisher
Download the Paper 1,620. KB. The share of consumer payments made using cash has continued to fall, with cash accounting for 27 per cent of the number of consumer payments
https://www.rba.gov.au/publications/rdp/2020/2020-06/cash.html
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