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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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Inflation

4 Aug 2022 SMP - August 2022 PDF 1534KB
https://www.rba.gov.au/publications/smp/2022/aug/pdf/04-inflation.pdf

List of tables | Submission to the Productivity Commission Inquiry on First Home Ownership – November 2003 | Housing and Housing Finance |…

1 Nov 2003 Submissions
2]. Canada. 4%. (declining balance). 20%. (declining balance). Rental property buildings can be depreciated on an accrual basis using the declining balance method. ... 4. As in Australia, rental property buildings can be depreciated on an accrual basis
https://www.rba.gov.au/publications/submissions/housing-and-housing-finance/inquiry-productivity-commission-on-first-home/tables.html

Economic Outlook

6 Aug 2021 SMP – August 2021
However, household consumption is forecast to contract in the September quarter, accounting for most of the quarterly decline in GDP.
https://www.rba.gov.au/publications/smp/2021/aug/economic-outlook.html

Box A: Trade Exposures to the Euro Area

9 Aug 2012 SMP – August 2012 PDF 214KB
https://www.rba.gov.au/publications/smp/2012/aug/pdf/box-a.pdf

Box B: Recent Developments in Chinese Equity Prices

7 May 2015 SMP - May 2015 PDF 177KB
https://www.rba.gov.au/publications/smp/2015/may/pdf/box-b.pdf

Submission to the Financial System Inquiry March 2014

10 Nov 2017 Submissions PDF 3041KB
Financial System Inquiry
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-2014-03/pdf/financial-system-inquiry-2014-03.pdf

Box C: The Household Services Sector

7 Nov 2013 SMP – November 2013 PDF 123KB
https://www.rba.gov.au/publications/smp/2013/nov/pdf/box-c.pdf

Box B: China and International Trade

8 Aug 2003 SMP PDF 44KB
Both imports and exports ofinformation technology andcommunications (ITC) equipment havegrown strongly over recent years, with Chinanow accounting for a larger proportion ofworld ITC equipment exports than any othercountry in the region
https://www.rba.gov.au/publications/smp/2003/aug/pdf/box-b.pdf

Economic Outlook

5 Nov 2020 SMP – November 2020
Substantial policy stimulus also contributed. Even still, the global recovery remains fragile and uneven, with differences in health outcomes and relative positions in global supply chains largely accounting for the wide
https://www.rba.gov.au/publications/smp/2020/nov/economic-outlook.html

Box B: Recent Developments in Chinese Equity Prices

10 May 2015 SMP – May 2015
Such comparisons are influenced by differences in accounting standards, but any difference is likely to result in Chinese ratios being understated relative to the United States.
https://www.rba.gov.au/publications/smp/2015/may/box-b.html