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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The Theory
31 Dec 2002
RDP
2002-02
RDP 2002-02: Australian Use of Information Technology and its Contribution to Growth 3. The Theory. John Simon and Sharon Wardrop. January 2002. Download the Paper 187. KB. The method used to identify the effects of capital, labour and productivity
https://www.rba.gov.au/publications/rdp/2002/2002-02/theory.html
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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
Growth in East Asia: What We Can and What We Cannot Infer From It | Conference – 1995
10 Jul 1995
Conferences
In a famous study, Solow (1956) conducted a growth accounting exercise such as the one suggested by equation (3). ... In this section, we conduct a growth-accounting exercise along the lines suggested by Young (1994a).
https://www.rba.gov.au/publications/confs/1995/sarel.html
Cheques
27 Nov 2023
RDP
2023-08
Download the Paper 2.30. MB. Just seven personal cheque payments were recorded in the 2022 CPS, accounting for only 0.1 per cent of the number of payments.
https://www.rba.gov.au/publications/rdp/2023/2023-08/cheques.html
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Does Monetary Policy Affect Non-mining Business Investment in Australia? Evidence from BLADE
7 Jan 2024
RDP
PDF
1715KB
effect from the shock) and accounting for breaks or trends in the level of investment.
https://www.rba.gov.au/publications/rdp/2023/pdf/rdp2023-09.pdf
Do Monetary Policy and Economic Conditions Impact Innovation? Evidence from Australian Administrative Data
15 Feb 2024
RDP
2024-01
This allows us to model innovation at the firm level, accounting for firm-level covariates and potential heterogeneous effects across firm types.
https://www.rba.gov.au/publications/rdp/2024/2024-01/full.html
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Adoption of Emerging Digital General-purpose Technologies: Determinants and Effects
19 Dec 2023
RDP
PDF
1692KB
driving the differences in their outcomes. One is that changes in accounting standards could. ... potentially play a role. From 2019 to 2020 there was a clarification in accounting standards indicating.
https://www.rba.gov.au/publications/rdp/2023/pdf/rdp2023-10.pdf
The Evolution of Consumer Payments in Australia: Results from the 2022 Consumer Payments Survey
21 Nov 2023
RDP
PDF
2354KB
4. Cash. 4.1 Cash payments. The decline of transactional cash use accelerated over the three years to 2022, with cash accounting. ... use cards, with cards accounting for 82 per cent of their payments, compared with 69 per cent for.
https://www.rba.gov.au/publications/rdp/2023/pdf/rdp2023-08.pdf
Macrofinancial Stress Testing on Australian Banks
20 Sep 2022
RDP
2022-03
The model projects how economic shocks may influence a bank's profitability, dividends, loan growth and capital position, primarily using decision rules and accounting identities that are uniformly applied to profit
https://www.rba.gov.au/publications/rdp/2022/2022-03.html
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Does Monetary Policy Affect Non-mining Business Investment in Australia? Evidence from BLADE
22 Dec 2023
RDP
2023-09
nmbi: non-mining business investment – ABS national accounts. btcs: Beckers (2020) shock measure, not accounting for cash rate expectations. ... btcs_ua: Beckers (2020) shock measure, accounting for cash rate expectations – preferred.
https://www.rba.gov.au/publications/rdp/2023/2023-09/read-me.html