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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Rates Normalization Amid Elevated Global Financial Vulnerabilities
29 Dec 2022
Conferences
PDF
1623KB
RBA Annual Conference 2022
https://www.rba.gov.au/publications/confs/2022/pdf/rba-conference-2022-natalucci.pdf
The Economics of Shadow Banking | Conference – 2013
19 Aug 2013
Conferences
This notation does not fully accord with current accounting and regulatory conventions.
https://www.rba.gov.au/publications/confs/2013/singh.html
The Dynamics of Trade Credit and Bank Debt in SME Finance: International Evidence
21 Aug 2015
Conferences
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336KB
RBA Conference Volume 2015
https://www.rba.gov.au/publications/confs/2015/pdf/norden-vankampen.pdf
The Transmission of Monetary Policy through Banks' Balance Sheets
10 Feb 2020
Conferences
PDF
1946KB
RBA Conference Volume 2018
https://www.rba.gov.au/publications/confs/2018/pdf/rba-conference-volume-2018-brassil-cheshire-muscatello.pdf
Banks, Markets and Liquidity | Conference – 2007
20 Aug 2007
Conferences
Differently, Allen and Carletti (2006b) focus on the impact of different accounting methods and show that mark-to-market accounting can lead to contagion in situations where historic cost-based accounting ... Allen F and E Carletti (2006b),
https://www.rba.gov.au/publications/confs/2007/allen-carletti.html
Credibility, Flexibility and Renewal: The Evolution of Inflation Targeting in Canada
10 Feb 2020
Conferences
PDF
1639KB
RBA Conference Volume 2018
https://www.rba.gov.au/publications/confs/2018/pdf/rba-conference-volume-2018-carter-mendes-schembri.pdf
Saving and Investment | Conference – 1990
21 Jun 1990
Conferences
This list is far from exhaustive; Eisner (1988) provides a detailed critique of the national accounting measures which are used to derive estimates of savings. ... In an accounting sense, the 8 per cent change can be split between expenditure reductions
https://www.rba.gov.au/publications/confs/1990/edey-britten-jones.html
Pandemic-Era Inflation Drivers and Global Spillovers
23 Nov 2023
Conferences
PDF
797KB
RBA Annual Conference 2023
https://www.rba.gov.au/publications/confs/2023/pdf/rba-conference-2023-di-giovanni-kalemli-ozcan-silva-yildirim.pdf
Alternative Models of Financial System Development | Conference – 1996
9 Jul 1996
Conferences
The Bond Issuance Committee set severe eligibility requirements on issuers of corporate bonds through a detailed set of accounting criteria that in 1979 permitted only two firms to issue unsecured straight
https://www.rba.gov.au/publications/confs/1996/prowse.html
Liquidity, Financial Crises and the Lender of Last Resort – How Much of a Departure is the Sub-prime Crisis? | Conference – 2008
14 Jul 2008
Conferences
Furthermore, Scheicher (2008) shows econometrically that, over and above concerns regarding credit risk, there were significant concerns about market liquidity and the lower appetite for risk in accounting for the fall ... The rush to sell securitised
https://www.rba.gov.au/publications/confs/2008/davis.html