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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Balance Sheet Restructuring and Investment
30 Nov 2009
RDP
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95KB
These trends were reflected in accounting measures of the corporate sector’sbalance sheets. ... iii) Trade creditors (or accounts payable to suppliers). (iv) 'Other' includes all other liabilities not separately identified such as accruals, andtax
https://www.rba.gov.au/publications/rdp/1993/pdf/rdp9308.pdf
Do Interest Rates Affect Business Investment? Evidence from Australian Company-level Data
27 Apr 2018
RDP
PDF
1257KB
3.2.2 Cost of finance 16. 4. Accounting for Sample Selection 17. ... R&D. While a number of recent papers have demonstrated the importance of accounting for.
https://www.rba.gov.au/publications/rdp/2018/pdf/rdp2018-05.pdf
THE ROLE MD CONSEQUENCES O XNVESTMENT IN RECENT AUSTRALIM ...
17 Oct 2014
RDP
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2073KB
THE ROLE MD CONSEQUENCES O XNVESTMENT IN RECENT AUSTRALIM. ECONOMIC GROWTH. Jeffrey Carmichael and Nigel Dews. Reserve Bank of Australia. Research Discussion Paper. 8704. April 1987. Paper originally prepared for conference on "Recent Australian
https://www.rba.gov.au/publications/rdp/1987/pdf/rdp8704.pdf
The Operation of the Interchange Standards: Consultation Paper
28 Feb 2019
Consultations
PDF
990KB
4 In broad terms, cash accounting recognises benefits when they are paid or received, whereas accrual accounting. ... not be allowed to change from one accrual accounting treatment to another from one reporting.
https://www.rba.gov.au/publications/consultations/201902-operation-of-the-interchange-standards/pdf/201902-operation-of-the-interchange-standards.pdf
The Provision of Financial Services – Trends, Prospects and Implications
30 Nov 2009
RDP
PDF
301KB
9 Data definitions and sources for all graphs and tables can be found in the Data Appendix.10 Differences in accounting practices across countries make it difficult to compare gearing.
https://www.rba.gov.au/publications/rdp/1993/pdf/rdp9315.pdf
International Comparisons of Bank Margins - August 1994
18 Jun 2004
Submissions
PDF
166KB
countries as regards structural and regulatory features of national banking systems, accounting rules and practices, and reporting methods”. ... 20. Another issue in compiling comparable data is the effect of differences in accounting conventions among
https://www.rba.gov.au/publications/submissions/financial-sector/international-comparisons-of-bank-margins/pdf/international-comparisons-of-bank-margins.pdf
Macrofinancial Stress Testing on Australian Banks
13 Sep 2023
RDP
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1940KB
primarily using decision rules and accounting identities that are uniformly applied to profit and. ... these lines significantly, illustrating the importance of accounting for these dynamics in stressed.
https://www.rba.gov.au/publications/rdp/2022/pdf/rdp2022-03.pdf
Does Monetary Policy Affect Non-mining Business Investment in Australia? Evidence from BLADE
7 Jan 2024
RDP
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1715KB
effect from the shock) and accounting for breaks or trends in the level of investment.
https://www.rba.gov.au/publications/rdp/2023/pdf/rdp2023-09.pdf
Adoption of Emerging Digital General-purpose Technologies: Determinants and Effects
19 Dec 2023
RDP
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1692KB
driving the differences in their outcomes. One is that changes in accounting standards could. ... potentially play a role. From 2019 to 2020 there was a clarification in accounting standards indicating.
https://www.rba.gov.au/publications/rdp/2023/pdf/rdp2023-10.pdf
Read me file for Do Monetary Policy and Economic Conditions Impact Innovation? Evidence from Australian Adminstrative Data
13 Feb 2024
RDP
PDF
206KB
RDP 2024-01 supplementary information
https://www.rba.gov.au/publications/rdp/2024/2024-01/rdp-2024-01-read-me.pdf