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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Reserve Bank of Australia 50th Anniversary Symposium
22 Jul 2010
Conferences
PDF
3286KB
RBA Conference Volume 2010
https://www.rba.gov.au/publications/confs/2010/pdf/conf-vol-2010.pdf
Demography and Financial Markets: Proceedings of a Conference
12 Oct 2006
Conferences
PDF
1812KB
RBA Conference Volume 2006
https://www.rba.gov.au/publications/confs/2006/pdf/conf-vol-2006.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
Discussion on The Australian Labour Market in the 1990s | Conference – 2000
21 Jun 1990
Conferences
An Okun-accounting approach might help. Albeit very crudely applied here, the Okun concentration is on GDP, labour productivity and labour force growth rates rather than elapsed recovery time alone.
https://www.rba.gov.au/publications/confs/2000/dawkins-disc.html
Global Demography: Fact, Force and Future | Conference – 2006
23 Jul 2006
Conferences
Economists and demographers now point to both the accounting effects and the behavioural effects of changes in population size and structure. ... Some of the effects of population change on economic growth result from ‘accounting’ effects.
https://www.rba.gov.au/publications/confs/2006/bloom-canning.html
The Cost of Inflation in Australia | Conference – 1992
10 Jul 1992
Conferences
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
Financial System Liquidity, Asset Prices and Monetary Policy | Conference – 2005
11 Jul 2005
Conferences
For those economies that rely on bank lending, the accounting regime will be important. ... the external validation to take such decisions, then the accounting numbers take on great significance.
https://www.rba.gov.au/publications/confs/2005/shin.html
Financial System Liquidity, Asset Prices and Monetary Policy
27 Nov 2006
Conferences
PDF
279KB
RBA Conference Volume 2005
https://www.rba.gov.au/publications/confs/2005/pdf/shin.pdf
Change and Constancy in the Financial System: Implications for Financial Distress and Policy | Conference – 2007
20 Aug 2007
Conferences
Moreover, this is an area in which further improvements could be made, in part using the influence of those that set accounting standards. ... In addition, increasingly, the policies pursued by accounting authorities can also have first-order effects.
https://www.rba.gov.au/publications/confs/2007/borio.html
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