Search: accrual accounting
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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Box C: Recent Trends in Hybrid Issuance
9 Nov 2012
SMP
– November 2012
PDF
123KB
https://www.rba.gov.au/publications/smp/2012/nov/pdf/box-c.pdf
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
Inflation
20 Nov 2023
SMP
- November 2023
PDF
2189KB
https://www.rba.gov.au/publications/smp/2023/nov/pdf/04-inflation.pdf
Foreign Currency Exposure and Hedging in Australia
7 Dec 2017
Bulletin
– December 2017
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
Economic Conditions
6 Feb 2024
SMP
– February 2024
Economic Conditions | Statement on Monetary Policy – February 2024
https://www.rba.gov.au/publications/smp/2024/feb/economic-conditions.html
Statement on Monetary Policy
10 May 2003
Bulletin
– May 2003
China was self-sufficient in oil until 1993 but rapid growth in domestic demand resulted in production accounting for less than 70 per cent of consumption by 2000. ... Saudi Arabia possesses the largest share of proven reserves, accounting for just over
https://www.rba.gov.au/publications/bulletin/2003/may/1.html
Inflation
4 Nov 2022
SMP
– November 2022
Graph 4.11. Rents – accounting for around 6 per cent of the CPI basket – increased by 1.3 per cent in the September quarter, reflecting historically low vacancy rates across the
https://www.rba.gov.au/publications/smp/2022/nov/inflation.html
Domestic Financial Conditions
20 Nov 2023
SMP
- November 2023
PDF
2300KB
https://www.rba.gov.au/publications/smp/2023/nov/pdf/03-domestic-financial-conditions.pdf
Domestic Financial Conditions
10 Nov 2023
SMP
– November 2023
Domestic Financial Conditions | Statement on Monetary Policy – November 2023
https://www.rba.gov.au/publications/smp/2023/nov/domestic-financial-conditions.html
Semi-Annual Statement on Monetary Policy
10 Nov 1997
Bulletin
– November 1997
Nonetheless, the bulk of the growth in exports to east Asia has been to the north-east Asian countries, which are much bigger markets – accounting for over 20 per cent of
https://www.rba.gov.au/publications/bulletin/1997/nov/2.html