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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Financial Stability Review - March 2006
28 Mar 2006
FSR
- March 2006
PDF
645KB
https://www.rba.gov.au/publications/fsr/2006/mar/pdf/0306.pdf
Provincial Business Cycles and Fiscal Policy in China
10 Dec 2010
Research Workshop
PDF
194KB
Reserve Bank of Australia Research Workshop 2010
https://www.rba.gov.au/publications/workshops/research/2010/pdf/laurenceson.pdf
Shopping Externalities and Self-Fulfilling Unemployment Fluctuations
13 Dec 2012
Research Workshop
PDF
527KB
Reserve Bank of Australia Workshop 2012
https://www.rba.gov.au/publications/workshops/research/2012/pdf/kaplan-menzio.pdf
Missing Growth from Creative Destruction Philippe Aghion, Antonin Bergeaud ...
20 Nov 2018
Research Workshop
PDF
339KB
1U.S. General Accounting Office (1999) details CPI procedures for dealing with productexit. ... See the U.S. General Accounting Office (1999). 4Related studies include Jones (1995), Kortum (1997), and Bloom et al.
https://www.rba.gov.au/publications/workshops/research/2018/pdf/rba-workshop-2018-huiyu-li.pdf
Asian Business Cycle Synchronisation
6 Dec 2010
Research Workshop
PDF
271KB
Reserve Bank of Australia Research Workshop 2010
https://www.rba.gov.au/publications/workshops/research/2010/pdf/he.pdf
Box D: Self-managed Superannuation Funds
10 Sep 2013
FSR
– September 2013
In June 2013, SMSFs held around $500 billion in assets, accounting for almost one-third of the $1.6 trillion in total Australian superannuation industry assets, up from 9 per cent ... As is the case for other fund types, domestic equities are the most
https://www.rba.gov.au/publications/fsr/2013/sep/box-d.html
Monetary Policy and the Predictability of Nominal
17 Jan 2017
Research Workshop
PDF
506KB
https://www.rba.gov.au/publications/workshops/research/2016/pdf/rba-workshop-2016-eichenbaum.pdf
The Australian Financial System
10 Feb 2020
FSR
- April 2017
PDF
1611KB
https://www.rba.gov.au/publications/fsr/2017/apr/pdf/aus-fin-sys.pdf
Domestic Regulatory Developments
8 Apr 2022
FSR
– April 2022
The ISSB is developing high-quality global baseline climate and sustainability disclosure standards to meet the information needs of investors, and will work in close cooperation with the International Accounting Standards
https://www.rba.gov.au/publications/fsr/2022/apr/regulatory-developments.html
Financial Stability Review
25 Apr 2023
FSR
- April 2023
PDF
4493KB
https://www.rba.gov.au/publications/fsr/2023/apr/pdf/financial-stability-review-2023-04.pdf