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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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Submission to the Inquiry into the Prudential Regulation of Investment in Australia's Export Industries – March 2021

23 Mar 2021 Submissions
Submission to the Inquiry into the Prudential Regulation of Investment in Australia's Export Industries - 23 March 2021
https://www.rba.gov.au/publications/submissions/economic-activity/submission-inquiry-into-prudential-regulation-of-investment-in-australias-export-industries/

Box D: Covered Bond Issuance by Australian Banks

9 Feb 2012 SMP – February 2012 PDF 492KB
https://www.rba.gov.au/publications/smp/2012/feb/pdf/box-d.pdf

SACE Subject Consultation – Economics Renewal – July 2018 | Education | Submissions

1 Jul 2018 Submissions
Furthermore, Year 12 students would be expected to grasp this content having only been exposed to 5-week blocks of economics, business and accounting, intermittently during Years 7-10.
https://www.rba.gov.au/publications/submissions/other/sace-subject-consultation-economics-renewal-july-2018/

Statement on Monetary Policy

12 Feb 2023 SMP - February 2023 PDF 7754KB
https://www.rba.gov.au/publications/smp/2023/feb/pdf/statement-on-monetary-policy-2023-02.pdf

Economic Outlook

16 Nov 2021 SMP - August 2021 PDF 462KB
https://www.rba.gov.au/publications/smp/2021/aug/pdf/05-economic-outlook.pdf

Submission to the Inquiry into Access of Small Business to Finance – March 2010 | Financial Sector | Submissions

24 Mar 2010 Submissions
Lending fees ’ those on loans and bank bill facilities ’ accounted for about half of total fees on businesses, with merchant service fees and fees on deposit accounts accounting for most of
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-access-of-small-business-to-finance-2010/

International and Foreign Exchange Markets

10 Nov 2012 SMP – November 2012
RMB-denominated trade settlement increased further in the September quarter, accounting for around 12 per cent of China's total foreign trade (Graph 2.22).
https://www.rba.gov.au/publications/smp/2012/nov/intl-fx-mkts.html

Statement on Monetary Policy

30 Jul 2003 SMP PDF 40KB
There are over one million small businessesin Australia, accounting for 95 per cent bynumber of all businesses and around30 per cent of private sector output.1 Thesebusinesses cover a wide range
https://www.rba.gov.au/publications/smp/2001/may/pdf/box-a.pdf

Box B: The Recent Deflation in Consumer Durables Prices

9 May 2013 SMP - May 2013 PDF 84KB
https://www.rba.gov.au/publications/smp/2013/may/pdf/box-b.pdf

Box A: The Rise of India

6 May 2004 SMP PDF 47KB
This compares withChina’s current rank as the third largesttrading nation in the world, accounting foraround 6 per cent of world merchandisetrade.
https://www.rba.gov.au/publications/smp/2004/may/pdf/box-a.pdf