Search: cash accounting
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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Firms' Investment Decisions and Interest Rates
18 Jun 2015
Bulletin
– June 2015
Firms typically evaluate investment opportunities by calculating expected rates of return and the payback period (the time taken to recoup the capital outlay). Liaison and survey evidence indicate that Australian firms tend to require expected
https://www.rba.gov.au/publications/bulletin/2015/jun/1.html
RBA Australian Corporates' Sources and Uses of Funds
10 Oct 2009
Bulletin
– October 2009
While cash profits tend to be correlated with accounting profits, they can differ significantly at times. ... For example, asset writedowns (and conversely, upward revaluations) are one such item that has recently contributed to quite large differences
https://www.rba.gov.au/publications/bulletin/2009/oct/1.html
The Evolution of Consumer Payments in Australia: Results from the 2022 Consumer Payments Survey
21 Nov 2023
RDP
PDF
2354KB
emerging, often enabled by mobile technology, while transactional use of cash is declining. ... 4. Cash. 4.1 Cash payments. The decline of transactional cash use accelerated over the three years to 2022, with cash accounting.
https://www.rba.gov.au/publications/rdp/2023/pdf/rdp2023-08.pdf
Adoption of Emerging Digital General-purpose Technologies: Determinants and Effects
19 Dec 2023
RDP
PDF
1692KB
Assets (log) Return on assets Positive. cash flow. Cash ratio Labour share of. ... driving the differences in their outcomes. One is that changes in accounting standards could.
https://www.rba.gov.au/publications/rdp/2023/pdf/rdp2023-10.pdf
Some Features of the Australian Payments System
10 Dec 1998
Bulletin
– December 1998
The cheque is still the most important non-cash payment instrument, accounting for almost 85 per cent of low-value payments in 1997, in value terms, down only 5 percentage points ... The United States is an outlier where cheques are especially important,
https://www.rba.gov.au/publications/bulletin/1998/dec/1.html
Does Monetary Policy Affect Non-mining Business Investment in Australia? Evidence from BLADE
7 Jan 2024
RDP
PDF
1715KB
on external finance, are more responsive to monetary policy, highlighting the important role of cash. ... important role that cash flow and financing constraints play in the transmission of monetary policy.
https://www.rba.gov.au/publications/rdp/2023/pdf/rdp2023-09.pdf
Macrofinancial Stress Testing on Australian Banks
13 Sep 2023
RDP
PDF
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
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
Read me file for Does Monetary Policy Affect Non-mining Business Investment in Australia? Evidence from BLADE
10 Dec 2023
RDP
PDF
160KB
RDP 2023-09 supplementary information
https://www.rba.gov.au/publications/rdp/2023/2023-09/rdp-2023-09-read-me.pdf
Bulletin September Quarter 2023
15 Feb 2024
Bulletin
- September 2023
PDF
8611KB
https://www.rba.gov.au/publications/bulletin/2023/sep/pdf/bulletin-2023-09.pdf