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RBA Glossary definition for cash accounting

cash accounting – Revenues and outlays recorded in an organisation's accounts when cash is collected or spent.

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Official Reserve Assets – April 2024

7 May 2024 Statistics
From 1 July 1996, foreign currency securities sold and cash lent under repurchase agreements as well as gold lent under gold loan transactions are retained for accounting purposes as foreign currency ... investments in the Bank's balance sheet, along
https://www.rba.gov.au/statistics/frequency/reserve-assets.html

Adoption of Emerging Digital General-purpose Technologies: Determinants and Effects

19 Dec 2023 RDP PDF 1692KB
Assets (log) Return on assets Positive. cash flow. Cash ratio Labour share of. ... driving the differences in their outcomes. One is that changes in accounting standards could.
https://www.rba.gov.au/publications/rdp/2023/pdf/rdp2023-10.pdf

Does Monetary Policy Affect Non-mining Business Investment in Australia? Evidence from BLADE

7 Jan 2024 RDP PDF 1715KB
on external finance, are more responsive to monetary policy, highlighting the important role of cash. ... important role that cash flow and financing constraints play in the transmission of monetary policy.
https://www.rba.gov.au/publications/rdp/2023/pdf/rdp2023-09.pdf

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

Macrofinancial Stress Testing on Australian Banks

13 Sep 2023 RDP PDF 1940KB
primarily using decision rules and accounting identities that are uniformly applied to profit and. ... these lines significantly, illustrating the importance of accounting for these dynamics in stressed.
https://www.rba.gov.au/publications/rdp/2022/pdf/rdp2022-03.pdf

Regulatory Competition and the “Generic” Financial-Services Firm | Conference – 1991

21 Jun 1991 Conferences
Ed Kane
Unfortunately, governmental accounting systems do not force authorities to reveal the long-run consequences of the exit-retarding decisions they make. ... to use accounting tricks to overstate the agency's income and net worth; and.
https://www.rba.gov.au/publications/confs/1991/kane.html

Financial Flows and Infrastructure Financing

27 Jul 2014 Conferences PDF 3397KB
RBA Conference Volume 2014
https://www.rba.gov.au/publications/confs/2014/pdf/conf-vol-2014.pdf

Consumption Behavior across the Distribution of Liquid Assets

19 Dec 2023 Research Workshop PDF 2239KB
RBA Workshop 2023
https://www.rba.gov.au/publications/workshops/research/2023/pdf/rba-workshop-2023-graham-mcdowall.pdf

The Cost of Inflation in Australia | Conference – 1992

10 Jul 1992 Conferences
Doug McTaggart
Inflation increases the effective tax rate on profits because it reduces the real value of depreciation allowances when nominally fixed historical cost accounting methods are used, and because of the common ... In addition, the government uses
https://www.rba.gov.au/publications/confs/1992/mctaggart.html

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