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 Consequences of Low Interest Rates for the Australian Banking Sector

29 Dec 2022 Conferences PDF 1221KB
RBA Annual Conference 2022
https://www.rba.gov.au/publications/confs/2022/pdf/rba-conference-2022-brassil.pdf

Credit, Money, Interest and Prices

26 Nov 2018 Research Workshop PDF 1403KB
The corresponding accounting entries are presented in Appendix A. In addition to these operations, the CB sets a lending rate idwt for discount window loans anda rate on reserves imt. ... This isdifferent than rolling over a loan. In the case of a
https://www.rba.gov.au/publications/workshops/research/2018/pdf/rba-workshop-2018-bigio.pdf

Restructuring and Reform: China 2016 | Conference – 2016

18 Mar 2016 Conferences
Barry Naughton
Agricultural labour, by this accounting, declined 18 per cent in the four years to 2015, compared with 16 per cent in the four years to 2007, when workers were flooding into
https://www.rba.gov.au/publications/confs/2016/naughton.html

A Factor Model Analysis of the Effects of Inflation Targeting on the Australian Economy | Conference – 2018

12 Apr 2018 Conferences
Luke Hartigan and James Morley
Meanwhile, there is no evidence for additional structural breaks once accounting for the break at the estimated dates or in 1993:Q1.
https://www.rba.gov.au/publications/confs/2018/hartigan-morley.html

China's Institutional Impediments to Productivity Growth | Conference – 2016

18 Mar 2016 Conferences
Harry X Wu
Accounting for Industry Origin of TFP. The widely used aggregate production function approach to TFP analysis is implicitly subject to very stringent assumptions. ... This Domar weighting scheme. , originated by Domar (1961), plays a key role in the
https://www.rba.gov.au/publications/confs/2016/wu.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

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

Competition and the Phillips Curve

19 Dec 2023 Research Workshop PDF 833KB
RBA Workshop 2023
https://www.rba.gov.au/publications/workshops/research/2023/pdf/rba-workshop-2023-fujiwara-matsuyama.pdf

Sources of Chinese Demand for Resource Commodities

6 Dec 2010 Research Workshop PDF 455KB
Reserve Bank of Australia Research Workshop 2010
https://www.rba.gov.au/publications/workshops/research/2010/pdf/roberts.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