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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The Determinants of Long-Run Growth | Conference – 1995
10 Jul 1995
Conferences
It is likely that some part of the measured productivity slowdown as economies mature is due to problems of national accounting measurement. ... None of these changes will typically show up in standard national accounting measures of economic output.
https://www.rba.gov.au/publications/confs/1995/dowrick.html
A History of Australian Equities
1 Jun 2019
RDP
2019-04
Banks. The modern listed banking sector is fairly concentrated, with the four major banks accounting for the majority of the market capitalisation of the sector. ... Historically, it was common to exclude intangible assets when reporting balance sheets;
https://www.rba.gov.au/publications/rdp/2019/2019-04/full.html
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The Rise in Household Liquidity
10 Nov 2021
RDP
2021-10
A 2006 survey of home owners also indicated that more than half of the equity withdrawn was used for asset accumulation, with deposits accounting for around one-third of all withdrawn
https://www.rba.gov.au/publications/rdp/2021/2021-10/full.html
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What Is Driving Participation and Diversity Trends in Economics? A Survey of High School Students
29 Jun 2021
RDP
2021-06
We do this using the sample of students at schools that teach Economics, accounting for sample selection. ... Standard errors are clustered by school accounting for the stratified approach to sampling.
https://www.rba.gov.au/publications/rdp/2021/2021-06/full.html
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Regulating the New Financial Markets | Conference – 1996
9 Jul 1996
Conferences
Should the two parts of the business be fully consolidated in an accounting sense for the purpose of calculating capital adequacy and other prudential ratios? ... Over recent years IOSCO has adopted a number of resolutions covering such matters as money
https://www.rba.gov.au/publications/confs/1996/dale.html
Start Spreading the News: News Sentiment and Economic Activity in Australia
23 Dec 2020
RDP
2020-08
This news indicator predicts changes in the cash rate even after accounting for other important determinants of the cash rate, such as the RBA's forecasts for the economy. ... We also present novel estimates of monetary policy-related news sentiment,
https://www.rba.gov.au/publications/rdp/2020/2020-08/full.html
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Robustness
23 Nov 2016
RDP
2016-08
One might wonder whether the shifts in productivity growth that we estimate might actually be accounting for time variation in the variance of productivity.
https://www.rba.gov.au/publications/rdp/2016/2016-08/robustness.html
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Results with Tax Data on Actual Investment
19 Dec 2023
RDP
2023-09
The finding is robust to changing the number of lags in the controls, adding current controls (to loosen the inherent assumption of no contemporaneous effect from the shock) and accounting for
https://www.rba.gov.au/publications/rdp/2023/2023-09/results-with-tax-data-on-actual-investment.html
Discussion | Conference – 2018
12 Apr 2018
Conferences
Reference. Stevens G (2016), ‘An Accounting’, Address given to the Anika Foundation Luncheon, Sydney, 10 August.
https://www.rba.gov.au/publications/confs/2018/archer-levin-disc.html
The Determinants of Mortgage Defaults in Australia – Evidence for the Double-trigger Hypothesis
22 Jul 2020
RDP
2020-03
Research Discussion Paper – RDP 2020-03 The Determinants of Mortgage Defaults in Australia – Evidence for the Double-trigger Hypothesis. Michelle Bergmann. July 2020. 1.83. MB. 1. Introduction. Mortgage defaults can have huge personal and
https://www.rba.gov.au/publications/rdp/2020/2020-03/full.html
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