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RBA Glossary definition for cash accounting

cash accounting – Revenues and outlays recorded in an organisation's accounts when cash is collected or spent.

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Inquiry by the Senate Economics References Committee into Bank Funding Guarantees – Joint Submission from the RBA and APRA

27 Jul 2009 Submissions PDF 98KB
Inquiry into the Bank Funding Guarantees
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-bank-funding-guarantees/pdf/inquiry-bank-funding-guarantees.pdf

Measuring the Cost of Capital in Australia

31 Jan 2006 RDP PDF 452KB
not use discounted cash flow techniques but often changed the payback period to adjust for risk). ... Oblak and Helm (1980) surveyed multinational corporations and found three-quarters of them made primary use of discounted cash flow measures while the
https://www.rba.gov.au/publications/rdp/1992/pdf/rdp9205.pdf

Competition in the Australian Financial System - March 2018

21 Mar 2018 Submissions PDF 503KB
Supplementary Submission to the Productivity Commission Inquiry
https://www.rba.gov.au/publications/submissions/financial-sector/competition-in-the-financial-system-2018-03/pdf/supplementary-submission-to-productivity-commission-march-2018.pdf

Non-technical summary for 'Job Loss, Subjective Expectations and Household Spending'

12 Aug 2021 RDP PDF 422KB
RDP 2021-08 non-technical summary
https://www.rba.gov.au/publications/rdp/2021/2021-08/rdp-2021-08-non-technical-summary.pdf

The Role of Superannuation in the Financial Sector and in Aggregate Saving: A Review of Recent Trends

19 Apr 2007 RDP PDF 960KB
deposits, life and superannuation funds, building societies, cash management trusts, credit unions, common funds and friendly societies. ... Under national accounting conventions these do not count as income, and hence do not contribute to the recorded
https://www.rba.gov.au/publications/rdp/1991/pdf/rdp9112.pdf

A Model of the Australian Housing Market

5 Mar 2019 RDP PDF 1639KB
government bonds. From 1997 r is estimated as:.    r vmr bond cash bond cash inflation      where vmr is the (package or average discounted) ... government bond yield, cash is the cash rate, inflation is 10-year inflation
https://www.rba.gov.au/publications/rdp/2019/pdf/rdp2019-01.pdf

Some Calculations on Inflation and Corporate Taxation in Australia

19 Nov 2012 RDP PDF 635KB
The FIFO accounting method commonly used in Australia measures the cost of goods sold from inventory at book value (cost) rather than current market prices. ... Dn = (ln). A similar distortion involves the treatment of non-interest bearing assets and
https://www.rba.gov.au/publications/rdp/1990/pdf/rdp9012.pdf

Emergency Liquidity Injections

3 Oct 2019 RDP PDF 2093KB
immediately in private markets into cash … (Basel Committee for Banking Supervision 2013, paragraph 1). ... that the cash available for securities purchases continuously increases as the market price falls.
https://www.rba.gov.au/publications/rdp/2019/pdf/rdp2019-10.pdf

How Many Jobs Did JobKeeper Keep?

2 Dec 2020 RDP PDF 1843KB
that sends payroll data to the ATO via the firm’s accounting software every time an employee is. ... The reasons firms cited for not enrolling included insufficient. cash flow to continue paying workers until the JobKeeper payments commence (23 per cent
https://www.rba.gov.au/publications/rdp/2020/pdf/rdp2020-07.pdf

Limiting Foreign Exchange Exposure through Hedging: The Australian Experience

22 Aug 2006 RDP PDF 206KB
This strategy is one of managing cash flows across the consolidated group by the parent company. ... A contract to sell forward the expected foreign revenues for Australian dollars would eliminate some cash flow uncertainty.
https://www.rba.gov.au/publications/rdp/2006/pdf/rdp2006-09.pdf