Search: accrual accounting

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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 Cash Market

15 Dec 2016 Bulletin – December 2016
Al Hing, Gerard Kelly and David Olivan
The cash market is the market for unsecured, overnight loans between banks. The weighted average of interest rates on these loans is the cash rate, the Reserve Bank's operational target for monetary policy and an important financial benchmark. Over
https://www.rba.gov.au/publications/bulletin/2016/dec/4.html

The Australian Financial System in the 1990s | Conference – 2000

21 Jun 1990 Conferences
Marianne Gizycki and Philip Lowe
From an accounting perspective, the sustained high returns can be explained by reductions in operating costs and growth in non-interest income being offset by lower interest margins. ... While the trends in profitability can be easily explained from a
https://www.rba.gov.au/publications/confs/2000/gizycki-lowe.html

Statement on Monetary Policy

10 Feb 2002 Bulletin – February 2002
There has also been a lot of questioning of the adequacy of accounting and corporate governance arrangements. ... Historically the focus was on ‘as reported’ earnings, which includes all receipts less expenses, as defined by generally accepted
https://www.rba.gov.au/publications/bulletin/2002/feb/1.html

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

Recent Trends in Australian Banks' Bond Issuance

10 Mar 2010 Bulletin – March 2010
Susan Black, Anthony Brassil and Mark Hack
The banks have issued guaranteed bonds both in the domestic and offshore markets, with Australian dollar and US dollar bonds accounting for the bulk of these, though other currencies have included ... Graph 6. Bonds are an important source of funding for
https://www.rba.gov.au/publications/bulletin/2010/mar/5.html

Bulletin

29 Jan 2024 Bulletin - January 2024 PDF 5775KB
https://www.rba.gov.au/publications/bulletin/2024/jan/pdf/bulletin-2024-01.pdf

The Determinants of Long-Run Growth

7 Dec 2006 Conferences PDF 123KB
RBA Conference Volume 1995
https://www.rba.gov.au/publications/confs/1995/pdf/dowrick.pdf

The Transmission of Monetary Policy through Banks' Balance Sheets | Conference – 2018

12 Apr 2018 Conferences
Anthony Brassil, Jon Cheshire and Joseph Muscatello
RBA Annual Conference – 2018 The Transmission of Monetary Policy through Banks' Balance Sheets Anthony Brassil, Jon Cheshire and Joseph Muscatello. 1.7. MB. The Reserve Bank of Australia's (RBA's) policy rate (known as the ‘cash rate’) is not
https://www.rba.gov.au/publications/confs/2018/brassil-cheshire-muscatello.html

Growth in East Asia: What We Can and What We Cannot Infer From It

7 Dec 2006 Conferences PDF 82KB
RBA Conference Volume 1995
https://www.rba.gov.au/publications/confs/1995/pdf/sarel.pdf

Central Bank Frameworks: Evolution or Revolution?

4 Jan 2023 Conferences PDF 7522KB
RBA Conference Volume 2018
https://www.rba.gov.au/publications/confs/2018/pdf/rba-conference-volume-2018.pdf