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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Private Business Investment in Australia
1 Sep 2007
RDP
2007-09
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/2007/2007-09.html
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Change and Constancy in the Financial System: Implications for Financial Distress and Policy | Conference – 2007
20 Aug 2007
Conferences
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
Doing Less, with Less: Capital Misallocation, Investment and the Productivity Slowdown in Australia
22 Mar 2023
RDP
2023-03
This is also evident in Figure 2, which shows that non-mining firms' average investment intensity (investment-to-output ratio) declined fairly consistently from 2005 to 2017, even once accounting for
https://www.rba.gov.au/publications/rdp/2023/2023-03/full.html
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Industry Dimensions of the Resource Boom: An Input-Output Analysis
20 Feb 2013
RDP
2013-02
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/2013/2013-02.html
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The Real Effects of Debt Covenants: Evidence from Australia
24 Oct 2022
RDP
PDF
1647KB
3. Accounting Standard on ‘Financial Instruments: Disclosures’ requires disclosures of non-remedied.
https://www.rba.gov.au/publications/rdp/2022/pdf/rdp2022-05.pdf
The Evolving Structure of the Australian Financial System | Conference – 1996
9 Jul 1996
Conferences
As is evident referring back to Table 1, banks now dominate the intermediation sector to an extent not seen since the 1950s and 1960s, accounting for almost 80 per cent of ... They nonetheless remain a significant presence as the largest of the non-bank
https://www.rba.gov.au/publications/confs/1996/edey-gray.html
How Australians Pay: Evidence from the 2016 Consumer Payments Survey
24 Jul 2017
RDP
PDF
1438KB
of making payments of $10 or less in 2016, accounting for over 60 per cent of these small.
https://www.rba.gov.au/publications/rdp/2017/pdf/rdp2017-04.pdf
Data
1 Mar 2023
RDP
2023-02
Accounting for location is important given it can be hard or costly for workers to move between areas.
https://www.rba.gov.au/publications/rdp/2023/2023-02/data.html
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Cash
14 Sep 2020
RDP
2020-06
Download the Paper 1,620. KB. The share of consumer payments made using cash has continued to fall, with cash accounting for 27 per cent of the number of consumer payments
https://www.rba.gov.au/publications/rdp/2020/2020-06/cash.html
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The Decline in Australian Output Volatility
1 Mar 2001
RDP
2001-01
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/2001/2001-01.html