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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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Consumer Payment Behaviour in Australia

15 Jun 2023 Bulletin – June 2023
Thuong Nguyen and Benjamin Watson
The results of the Reserve Bank’s 2022 Consumer Payments Survey show that consumers continue to shift from using cash to electronic payment methods – a trend that was accelerated by the COVID-19 pandemic and consumers’ preference towards using
https://www.rba.gov.au/publications/bulletin/2023/jun/consumer-payment-behaviour-in-australia.html

Trends in Australian Corporate Financing

17 Dec 2015 Bulletin – December 2015
Ashley Fang, Mitch Kosev and David Wakeling
The aggregate funding behaviour of the Australian non-financial corporate sector has been fairly steady over the period since the global financial crisis. However, this masks the quite divergent experiences of the resources and non-resources sectors.
https://www.rba.gov.au/publications/bulletin/2015/dec/4.html

Bulletin March Quarter 2019

20 Apr 2023 Bulletin - March 2019 PDF 4430KB
https://www.rba.gov.au/publications/bulletin/2019/mar/pdf/bulletin-2019-03.pdf

Financial-asset Prices and Monetary Policy: Theory and Evidence | Conference – 1997

21 Jul 1997 Conferences
Frank Smets
The estimate of the parameter γ implies that the Australian cash rate is raised by around 25 basis points for every 1 per cent rise in output above the OECD's
https://www.rba.gov.au/publications/confs/1997/smets.html

Semi-Annual Statement on Monetary Policy

10 May 1998 Bulletin – May 1998
Few borrowers are under any cash-flow constraint as a result of interest payments. ... At 5.6 per cent, the yield on 10-year US bonds is barely above the US cash rate – i.e.
https://www.rba.gov.au/publications/bulletin/1998/may/2.html

Measuring Profits from Currency Issue

22 Feb 2001 Bulletin PDF 33KB
As aresult, the cash-flow measure shows a muchlarger increase in the mid 1970s than doesthe accrual measure. ... For example, in most firms, firstcheques, then the direct crediting of bankaccounts, have replaced the cash payment ofwages and salaries.
https://www.rba.gov.au/publications/bulletin/1997/jul/pdf/bu-0797-1.pdf

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

Statement on Monetary Policy

10 Feb 2004 Bulletin – February 2004
Given all these considerations, as explained in the November Statement, the Board decided at its November meeting to raise the cash rate by 25 basis points. ... The national accounting estimate of profits remains the best available as it is consistent
https://www.rba.gov.au/publications/bulletin/2004/feb/1.html

Foreign Currency Exposure and Hedging in Australia

7 Dec 2017 Bulletin – December 2017
Laura Berger-Thomson and Blair Chapman
The latest Survey of Foreign Currency Exposure confirms that Australian entities' financial positions are well protected against a depreciation of the Australian dollar. Consistent with previous surveys, the net foreign currency exposures of the
https://www.rba.gov.au/publications/bulletin/2017/dec/8.html

Semi-Annual Statement on Monetary Policy

10 May 1997 Bulletin – May 1997
The impact of those cash rate reductions on home mortgage borrowers has been reinforced by a significant compression of intermediaries' interest margins in that area. ... The Bank's assessment is that the current level of cash rates is accommodating the
https://www.rba.gov.au/publications/bulletin/1997/may/1.html