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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Doing Less, with Less: Capital Misallocation, Investment and the Productivity Slowdown in Australia
22 Mar 2023
RDP
2023-03
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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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
Capital Flows to China and the Issue of Hot Money: An Empirical Investigation
6 Dec 2010
Research Workshop
PDF
234KB
Reserve Bank of Australia Research Workshop 2010
https://www.rba.gov.au/publications/workshops/research/2010/pdf/lai.pdf
Industry Dimensions of the Resource Boom: An Input-Output Analysis
20 Feb 2013
RDP
2013-02
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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Fragmentation of Production and the Wage Distribution
19 Dec 2023
Research Workshop
PDF
778KB
RBA Workshop 2023
https://www.rba.gov.au/publications/workshops/research/2023/pdf/rba-workshop-2023-rubbo.pdf
Bank of England Staff Working Paper No. 827
20 Sep 2019
Research Workshop
PDF
4321KB
Employment and the collateral channel of monetary policy
https://www.rba.gov.au/publications/workshops/research/2019/pdf/rba-workshop-2019-foulis.pdf
The Evolving Structure of the Australian Financial System | Conference – 1996
9 Jul 1996
Conferences
As is evident referring back to Table 1, banks now dominate the intermediation sector to an extent not seen since the 1950s and 1960s, accounting for almost 80 per cent of ... They nonetheless remain a significant presence as the largest of the non-bank
https://www.rba.gov.au/publications/confs/1996/edey-gray.html
How Australians Pay: Evidence from the 2016 Consumer Payments Survey
24 Jul 2017
RDP
PDF
1438KB
of making payments of $10 or less in 2016, accounting for over 60 per cent of these small.
https://www.rba.gov.au/publications/rdp/2017/pdf/rdp2017-04.pdf
Data
1 Mar 2023
RDP
2023-02
Accounting for location is important given it can be hard or costly for workers to move between areas.
https://www.rba.gov.au/publications/rdp/2023/2023-02/data.html
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Household Leverage and the Recession
19 Dec 2019
Research Workshop
PDF
1138KB
RBA Workshop 2019
https://www.rba.gov.au/publications/workshops/research/2019/pdf/rba-workshop-2019-jones.pdf