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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Cheques
27 Nov 2023
RDP
2023-08
Download the Paper 2.30. MB. Just seven personal cheque payments were recorded in the 2022 CPS, accounting for only 0.1 per cent of the number of payments.
https://www.rba.gov.au/publications/rdp/2023/2023-08/cheques.html
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The Evolution of Consumer Payments in Australia: Results from the 2022 Consumer Payments Survey
21 Nov 2023
RDP
PDF
2354KB
4. Cash. 4.1 Cash payments. The decline of transactional cash use accelerated over the three years to 2022, with cash accounting. ... use cards, with cards accounting for 82 per cent of their payments, compared with 69 per cent for.
https://www.rba.gov.au/publications/rdp/2023/pdf/rdp2023-08.pdf
Box A: International Financial Reporting Standards
10 Sep 2006
FSR
– September 2006
The implementation of new accounting standards is, nonetheless, raising some challenging issues for financial analysts and regulators. ... From a regulatory perspective, the Australian Prudential Regulation Authority (APRA) has generally sought to align
https://www.rba.gov.au/publications/fsr/2006/sep/box-a.html
Financial Stability Review - September 2004
6 Jan 2005
FSR
PDF
1099KB
CONTENTS. 1 Overview. 3 The Macroeconomic and Financial Environment. 16 Box A: Credit Card Indicators. 18 Box B: The Housing Market Slowdown in the Netherlands. 21 Financial Intermediaries. 37 Box C: Measures of Housing Loan Quality. 39 Box D: The
https://www.rba.gov.au/publications/fsr/2004/sep/pdf/0904.pdf
Macrofinancial Stress Testing on Australian Banks
20 Sep 2022
RDP
2022-03
The model projects how economic shocks may influence a bank's profitability, dividends, loan growth and capital position, primarily using decision rules and accounting identities that are uniformly applied to profit
https://www.rba.gov.au/publications/rdp/2022/2022-03.html
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Doing Less, with Less: Capital Misallocation, Investment and the Productivity Slowdown in Australia
16 Mar 2023
RDP
PDF
1288KB
even once accounting for compositional changes in firms’ age, industry and size (orange line), or.
https://www.rba.gov.au/publications/rdp/2023/pdf/rdp2023-03.pdf
Does Monetary Policy Affect Non-mining Business Investment in Australia? Evidence from BLADE
22 Dec 2023
RDP
2023-09
nmbi: non-mining business investment – ABS national accounts. btcs: Beckers (2020) shock measure, not accounting for cash rate expectations. ... btcs_ua: Beckers (2020) shock measure, accounting for cash rate expectations – preferred.
https://www.rba.gov.au/publications/rdp/2023/2023-09/read-me.html
Credit Spreads, Monetary Policy and the Price Puzzle
1 Jan 2020
RDP
2020-01
conditions. Second, I show that cash rate changes – after accounting for the Bank's response to its own forecasts but not for the response to credit market conditions – are well anticipated ... Inferring that this is not the case suggests that cash
https://www.rba.gov.au/publications/rdp/2020/2020-01/full.html
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Financial Stability Review
15 Nov 2023
FSR
- October 2023
PDF
4631KB
https://www.rba.gov.au/publications/fsr/2023/oct/pdf/financial-stability-review-2023-10.pdf
Do Monetary Policy and Economic Conditions Impact Innovation? Evidence from Australian Administrative Data
13 Feb 2024
RDP
PDF
1260KB
This allows us to model innovation at the firm level, accounting for firm-level covariates and potential.
https://www.rba.gov.au/publications/rdp/2024/pdf/rdp2024-01.pdf