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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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Central Bank Frameworks: Evolution or Revolution?

4 Jan 2023 Conferences PDF 7522KB
RBA Conference Volume 2018
https://www.rba.gov.au/publications/confs/2018/pdf/rba-conference-volume-2018.pdf

Growth in East Asia: What We Can and What We Cannot Infer From It

7 Dec 2006 Conferences PDF 82KB
RBA Conference Volume 1995
https://www.rba.gov.au/publications/confs/1995/pdf/sarel.pdf

Early Pension Withdrawal as Stimulus

19 Dec 2023 Research Workshop PDF 882KB
RBA Workshop 2023
https://www.rba.gov.au/publications/workshops/research/2023/pdf/rba-workshop-2023-hamilton-liu-miranda-pinto-sainsbury.pdf

Twenty-five Years of Inflation Targeting in Australia | Conference – 2018

12 Apr 2018 Conferences
Guy Debelle
Stevens G (2016), ‘An Accounting’, Address given to the Anika Foundation Luncheon, Sydney, 10 August.
https://www.rba.gov.au/publications/confs/2018/debelle.html

A Unified Approach to Measuring u*

19 Dec 2019 Research Workshop PDF 1890KB
RBA Workshop 2019
https://www.rba.gov.au/publications/workshops/research/2019/pdf/rba-workshop-2019-sahin.pdf

Measuring Productivity in the Australian Banking Sector

7 Dec 2006 Conferences PDF 54KB
RBA Conference Volume 1995
https://www.rba.gov.au/publications/confs/1995/pdf/oster-antioch.pdf

Small Business Conditions and Finance

23 Sep 2015 Conferences PDF 4551KB
RBA Conference Volume 2015
https://www.rba.gov.au/publications/confs/2015/pdf/conf-vol-2015.pdf

Discussion of Competition, Markups, and Inflation: Evidence from Australian Firm-level Data

23 Nov 2023 Conferences PDF 208KB
RBA Annual Conference 2023
https://www.rba.gov.au/publications/confs/2023/pdf/rba-conference-2023-champion-edmond-hambur-discussion.pdf

The Determinants of Long-Run Growth | Conference – 1995

10 Jul 1995 Conferences
Steve Dowrick
It is likely that some part of the measured productivity slowdown as economies mature is due to problems of national accounting measurement. ... None of these changes will typically show up in standard national accounting measures of economic output.
https://www.rba.gov.au/publications/confs/1995/dowrick.html

Regulating the New Financial Markets | Conference – 1996

9 Jul 1996 Conferences
Richard Dale
Should the two parts of the business be fully consolidated in an accounting sense for the purpose of calculating capital adequacy and other prudential ratios? ... Over recent years IOSCO has adopted a number of resolutions covering such matters as money
https://www.rba.gov.au/publications/confs/1996/dale.html