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 Australian Financial System in the 1990s | Conference – 2000
21 Jun 1990
Conferences
From an accounting perspective, the sustained high returns can be explained by reductions in operating costs and growth in non-interest income being offset by lower interest margins. ... While the trends in profitability can be easily explained from a
https://www.rba.gov.au/publications/confs/2000/gizycki-lowe.html
Financial-asset Prices and Monetary Policy: Theory and Evidence | Conference – 1997
21 Jul 1997
Conferences
RBA Annual Conference – 1997 Financial-asset Prices and Monetary Policy: Theory and Evidence Frank Smets. 1. Introduction. The monetary-policy environment over the past decade in industrial countries has been increasingly characterised by low and
https://www.rba.gov.au/publications/confs/1997/smets.html
Restructuring and Reform: China 2016 | Conference – 2016
18 Mar 2016
Conferences
Agricultural labour, by this accounting, declined 18 per cent in the four years to 2015, compared with 16 per cent in the four years to 2007, when workers were flooding into
https://www.rba.gov.au/publications/confs/2016/naughton.html
The Consequences of Low Interest Rates for the Australian Banking Sector
29 Dec 2022
Conferences
PDF
1221KB
RBA Annual Conference 2022
https://www.rba.gov.au/publications/confs/2022/pdf/rba-conference-2022-brassil.pdf
A Factor Model Analysis of the Effects of Inflation Targeting on the Australian Economy | Conference – 2018
12 Apr 2018
Conferences
Meanwhile, there is no evidence for additional structural breaks once accounting for the break at the estimated dates or in 1993:Q1.
https://www.rba.gov.au/publications/confs/2018/hartigan-morley.html
China's Institutional Impediments to Productivity Growth | Conference – 2016
18 Mar 2016
Conferences
Accounting for Industry Origin of TFP. The widely used aggregate production function approach to TFP analysis is implicitly subject to very stringent assumptions. ... This Domar weighting scheme. , originated by Domar (1961), plays a key role in the
https://www.rba.gov.au/publications/confs/2016/wu.html
The Transmission of Monetary Policy through Banks' Balance Sheets | Conference – 2018
12 Apr 2018
Conferences
RBA Annual Conference – 2018 The Transmission of Monetary Policy through Banks' Balance Sheets Anthony Brassil, Jon Cheshire and Joseph Muscatello. 1.7. MB. The Reserve Bank of Australia's (RBA's) policy rate (known as the ‘cash rate’) is not
https://www.rba.gov.au/publications/confs/2018/brassil-cheshire-muscatello.html
Regulating the New Financial Markets | Conference – 1996
9 Jul 1996
Conferences
Should the two parts of the business be fully consolidated in an accounting sense for the purpose of calculating capital adequacy and other prudential ratios? ... Over recent years IOSCO has adopted a number of resolutions covering such matters as money
https://www.rba.gov.au/publications/confs/1996/dale.html
Twenty-five Years of Inflation Targeting in Australia | Conference – 2018
12 Apr 2018
Conferences
Stevens G (2016), ‘An Accounting’, Address given to the Anika Foundation Luncheon, Sydney, 10 August.
https://www.rba.gov.au/publications/confs/2018/debelle.html
Central Bank Frameworks: Evolution or Revolution?
4 Jan 2023
Conferences
PDF
7522KB
RBA Conference Volume 2018
https://www.rba.gov.au/publications/confs/2018/pdf/rba-conference-volume-2018.pdf