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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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The Evolution of Consumer Payments in Australia: Results from the 2022 Consumer Payments Survey

27 Nov 2023 RDP 2023-08
Tanya Livermore, Jack Mulqueeney, Thuong Nguyen and Benjamin Watson
4. Cash. The decline of transactional cash use accelerated over the three years to 2022, with cash accounting for 13 per cent of the total number of consumer payments, compared to ... top-up source, compared to about 70 per cent for low cash users.
https://www.rba.gov.au/publications/rdp/2023/2023-08/full.html
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Credit Spreads, Monetary Policy and the Price Puzzle

1 Jan 2020 RDP 2020-01
Benjamin Beckers
conditions. Second, I show that cash rate changes – after accounting for the Bank's response to its own forecasts but not for the response to credit market conditions – are well anticipated ... Inferring that this is not the case suggests that cash
https://www.rba.gov.au/publications/rdp/2020/2020-01/full.html
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Note 1 – Accounting Policies

12 Apr 2020 RBA Annual Report – 2020
Reserve Bank of Australia Annual Report – 2020 Financial Statements Note 1 – Accounting Policies. ... The RBA accrues interest daily on open repurchase agreements at the target cash rate.
https://www.rba.gov.au/publications/annual-reports/rba/2020/financial-statements/note-1.html

Why Do Companies Hold Cash?

1 May 2016 RDP 2016-03
Gianni La Cava and Callan Windsor
Figure 1: Non-financial Corporate Cash. Share of total assets, 1990–2014 average. ... By historical standards, cash holdings of Australian publicly listed companies are not ‘excessive’ after accounting for observable company characteristics.
https://www.rba.gov.au/publications/rdp/2016/2016-03/full.html
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Note 1 – Accounting Policies | Financial Statements

16 Oct 2015 RBA Annual Report – 2015
Reserve Bank of Australia Annual Report – 2015 Financial Statements Note 1 – Accounting Policies. ... The RBA has accounted for these matters in accordance with the relevant accounting standards.
https://www.rba.gov.au/publications/annual-reports/rba/2015/fin-statements/note-1.html

Cash

8 Aug 2017 RDP 2017-04
Mary-Alice Doyle, Chay Fisher, Ed Tellez and Anirudh Yadav
Cash. Mary-Alice Doyle, Chay Fisher, Ed Tellez and Anirudh Yadav. July 2017. ... Cash continues to be used more often for lower-value transactions – it was the most common way of making payments of $10 or less in 2016, accounting for over 60 per
https://www.rba.gov.au/publications/rdp/2017/2017-04/cash.html
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Note 1 – Accounting Policies | Financial Statements

12 Sep 2014 RBA Annual Report – 2014
Reserve Bank of Australia Annual Report – 2014 Financial Statements Note 1 – Accounting Policies. ... Reserve Bank of Australia and Controlled Entity. Previous Accounting Standard. Revised Accounting Standard.
https://www.rba.gov.au/publications/annual-reports/rba/2014/fin-statements/note-1.html

Note 1 – Accounting Policies | Financial Statements

20 Sep 2018 RBA Annual Report – 2018
Reserve Bank of Australia Annual Report – 2018 Financial Statements Note 1 – Accounting Policies. ... The RBA accrues interest daily on open repurchase agreements at the target cash rate.
https://www.rba.gov.au/publications/annual-reports/rba/2018/financial-statements/note-1.html

Note 1 – Accounting Policies | Financial Statements

25 Oct 2010 RBA Annual Report – 2010
Reserve Bank of Australia Annual Report – 2010 Financial Statements Note 1 – Accounting Policies. ... Elections as to the accounting treatment under AIFRS made by the Bank are noted appropriately.
https://www.rba.gov.au/publications/annual-reports/rba/2010/fin-statements/note-1.html

Note 1 – Summary of Accounting Policies | Financial Statements

24 Aug 2001 RBA Annual Report – 2001
Reserve Bank of Australia Annual Report – 2001 Financial Statements Note 1 – Summary of Accounting Policies. ... The statements are a general purpose financial report prepared in accordance with Australian Accounting Standards.
https://www.rba.gov.au/publications/annual-reports/rba/2001/fin-statements/note-1.html