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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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Read me file for Do Monetary Policy and Economic Conditions Impact Innovation? Evidence from Australian Adminstrative Data

13 Feb 2024 RDP PDF 206KB
RDP 2024-01 supplementary information
https://www.rba.gov.au/publications/rdp/2024/2024-01/rdp-2024-01-read-me.pdf

Box E: The 2018 Financial Sector Assessment Program (FSAP) Review of Australia

12 Apr 2019 FSR – April 2019
The exercise covered the 10 largest banks, accounting for nearly 90 per cent of total banking system assets.
https://www.rba.gov.au/publications/fsr/2019/apr/box-e.html

Household and Business Finances in Australia

6 Apr 2023 FSR – April 2023
Household and Business Finances in Australia | Financial Stability Review – April 2023
https://www.rba.gov.au/publications/fsr/2023/apr/household-business-finances.html

Financial Stability Review - September 2005

26 Sep 2005 FSR - September 2005 PDF 494KB
https://www.rba.gov.au/publications/fsr/2005/sep/pdf/0905.pdf

Private Business Investment in Australia

1 Sep 2007 RDP 2007-09
Lynne Cockerell and Steven Pennings
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/2007/2007-09.html
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Read me file for Does Monetary Policy Affect Non-mining Business Investment in Australia? Evidence from BLADE

10 Dec 2023 RDP PDF 160KB
RDP 2023-09 supplementary information
https://www.rba.gov.au/publications/rdp/2023/2023-09/rdp-2023-09-read-me.pdf

Doing Less, with Less: Capital Misallocation, Investment and the Productivity Slowdown in Australia

22 Mar 2023 RDP 2023-03
Jonathan Hambur and Dan Andrews
This is also evident in Figure 2, which shows that non-mining firms' average investment intensity (investment-to-output ratio) declined fairly consistently from 2005 to 2017, even once accounting for
https://www.rba.gov.au/publications/rdp/2023/2023-03/full.html
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Industry Dimensions of the Resource Boom: An Input-Output Analysis

20 Feb 2013 RDP 2013-02
Vanessa Rayner and James Bishop
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/2013/2013-02.html
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The Real Effects of Debt Covenants: Evidence from Australia

24 Oct 2022 RDP PDF 1647KB
3. Accounting Standard on ‘Financial Instruments: Disclosures’ requires disclosures of non-remedied.
https://www.rba.gov.au/publications/rdp/2022/pdf/rdp2022-05.pdf

Developments in the Financial System Architecture

10 Sep 2009 FSR – September 2009
To ensure comparability, the details of the ratio will be harmonised internationally, including adjusting fully for differences in accounting standards. ... The IASB worked for some years in the first part of this decade to develop a single set of global
https://www.rba.gov.au/publications/fsr/2009/sep/dev-fin-sys-arch.html