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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Box D: Stress Testing and Australian Bank Resilience
7 Oct 2022
FSR
– October 2022
The Reserve Banks stress testing model translates a macroeconomic scenario into implications for bank capital ratios through a series of decision rules and accounting identities. ... Baseline scenario. – the cash rate increases broadly in line with
https://www.rba.gov.au/publications/fsr/2022/oct/box-d-stress-testing-and-australian-bank-resilience.html
The Australian Financial System
10 Sep 2008
FSR
– September 2008
adjusting for changes in accounting standards, is around the average of the past decade (Graph 18). ... ratio has been significantly offset by accounting changes associated with the introduction of IFRS and changes to the definition of regulatory capital
https://www.rba.gov.au/publications/fsr/2008/sep/aus-fin-sys.html
The Structure of the Australian Financial System
10 Mar 2006
FSR
– March 2006
There are also 39 foreign-owned banks operating in Australia, collectively accounting for 20 per cent of domestic banking system assets. ... CMTs rose to prominence in the mid 1990s by offering significantly higher interest rates and greater flexibility
https://www.rba.gov.au/publications/fsr/2006/mar/struct-aus-fin-sys.html
Developments in the Financial System Infrastructure
10 Mar 2007
FSR
– March 2007
A stable and efficient financial system requires a robust payments and settlement system and sound financial infrastructure – the regulatory, accounting and legal framework that supports the day-to-day operations of ... The Reserve Bank's
https://www.rba.gov.au/publications/fsr/2007/mar/dev-sys-infra.html
The Australian Financial System
10 Mar 2008
FSR
– March 2008
years. These assets include cash, deposits, and marketable securities such as Commonwealth Government Securities and securities issued by other ADIs (including bank paper issued by other banks). ... rates by an average of 40 basis points more than the
https://www.rba.gov.au/publications/fsr/2008/mar/aus-fin-sys.html
Developments in the Financial System Architecture
10 Mar 2009
FSR
– March 2009
In October 2008, the International Accounting Standards Board indicated that where transaction prices are not considered to represent fair value – particularly in illiquid markets – it may be more appropriate to use ... This approach, however, raises
https://www.rba.gov.au/publications/fsr/2009/mar/dev-sys-arch.html
Financial Intermediaries
10 Mar 2005
FSR
– March 2005
Most of the decline occurred by 1997, with the spread being stable over recent years as standard variable mortgage rates have generally moved in lock-step with the cash rate. ... This has compressed margins since banks' funding costs are determined, in
https://www.rba.gov.au/publications/fsr/2005/mar/fin-intermed.html
The Global Financial Environment
21 Nov 2022
FSR
- April 2022
PDF
1031KB
https://www.rba.gov.au/publications/fsr/2022/apr/pdf/01-global-financial-environment.pdf
The Australian Financial System
21 Apr 2017
FSR
– April 2017
Lending by foreign-owned banks operating in Australia has continued to increase, with lending by banks headquartered in Asia accounting for almost all of this growth. ... Banks' aggregate holdings of high-quality liquid assets, which provide a buffer
https://www.rba.gov.au/publications/fsr/2017/apr/aus-fin-sys.html
Box A: Recent International Bank Failures – Causes, Regulatory Responses and Implications
6 Apr 2023
FSR
– April 2023
Box A: Recent International Bank Failures – Causes, Regulatory Responses and Implications | Financial Stability Review – April 2023
https://www.rba.gov.au/publications/fsr/2023/apr/box-a-recent-international-bank-failures-causes-regulatory-responses-and-implications.html