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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Developments in the Financial System Infrastructure

10 Mar 2004 FSR – March 2004
Considerable work is being done by the International Accounting Standards Board to develop a comprehensive set of International Financial Reporting Standards. ... The International Accounting Standards Board has since proposed amendments allowing
https://www.rba.gov.au/publications/fsr/2004/mar/dev-sys-infra.html

List of tables

10 Mar 2004 FSR – March 2004
a) Includes non-accrual loans, restructured loans and loans more than 90 days in arrears.
https://www.rba.gov.au/publications/fsr/2004/mar/tables.html

Box C: Foreign-owned Banks in Australia

10 Mar 2007 FSR – March 2007
Despite this restriction, foreign banks did participate in the Australian financial system, mainly through wholly owned or part-owned merchant banks, with the merchant banking sector accounting for around ... In personal lending, foreign-owned banks are
https://www.rba.gov.au/publications/fsr/2007/mar/box-c.html

Resilience of Australian Households and Businesses

6 Oct 2023 FSR – October 2023
Resilience of Australian Households and Businesses | Financial Stability Review – October 2023
https://www.rba.gov.au/publications/fsr/2023/oct/household-business-finances-in-australia.html

List of tables

10 Mar 2012 FSR – March 2012
ratio, after accounting for losses on sovereign exposures.
https://www.rba.gov.au/publications/fsr/2012/mar/tables.html

The Theory

31 Dec 2002 RDP 2002-02
John Simon and Sharon Wardrop
RDP 2002-02: Australian Use of Information Technology and its Contribution to Growth 3. The Theory. John Simon and Sharon Wardrop. January 2002. Download the Paper 187. KB. The method used to identify the effects of capital, labour and productivity
https://www.rba.gov.au/publications/rdp/2002/2002-02/theory.html
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Macrofinancial Stress Testing on Australian Banks

13 Sep 2023 RDP PDF 1940KB
primarily using decision rules and accounting identities that are uniformly applied to profit and. ... these lines significantly, illustrating the importance of accounting for these dynamics in stressed.
https://www.rba.gov.au/publications/rdp/2022/pdf/rdp2022-03.pdf

Does Monetary Policy Affect Non-mining Business Investment in Australia? Evidence from BLADE

7 Jan 2024 RDP PDF 1715KB
effect from the shock) and accounting for breaks or trends in the level of investment.
https://www.rba.gov.au/publications/rdp/2023/pdf/rdp2023-09.pdf

Adoption of Emerging Digital General-purpose Technologies: Determinants and Effects

19 Dec 2023 RDP PDF 1692KB
driving the differences in their outcomes. One is that changes in accounting standards could. ... potentially play a role. From 2019 to 2020 there was a clarification in accounting standards indicating.
https://www.rba.gov.au/publications/rdp/2023/pdf/rdp2023-10.pdf

Do Monetary Policy and Economic Conditions Impact Innovation? Evidence from Australian Administrative Data

15 Feb 2024 RDP 2024-01
Omer Majeed, Jonathan Hambur and Robert Breunig
This allows us to model innovation at the firm level, accounting for firm-level covariates and potential heterogeneous effects across firm types.
https://www.rba.gov.au/publications/rdp/2024/2024-01/full.html
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