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 2000s: Dodging the Bullet | Conference – 2011
24 Jul 2000
Conferences
Changes included reforms to accounting standard-setting arrangements, audit independence, directors' duties and corporate governance requirements, fund raising and takeover procedures, corporate disclosure requirements, compliance arrangements,
https://www.rba.gov.au/publications/confs/2011/davis.html
SME Access to Intermediated Credit: What Do We Know and What Don't We Know?
20 Aug 2015
Conferences
PDF
317KB
RBA Conference Volume 2015
https://www.rba.gov.au/publications/confs/2015/pdf/udell.pdf
Small Business Conditions and Finance
23 Sep 2015
Conferences
PDF
4551KB
RBA Conference Volume 2015
https://www.rba.gov.au/publications/confs/2015/pdf/conf-vol-2015.pdf
The Determinants of Long-Run Growth | Conference – 1995
10 Jul 1995
Conferences
It is likely that some part of the measured productivity slowdown as economies mature is due to problems of national accounting measurement. ... None of these changes will typically show up in standard national accounting measures of economic output.
https://www.rba.gov.au/publications/confs/1995/dowrick.html
Discussion of Competition, Markups, and Inflation: Evidence from Australian Firm-level Data
23 Nov 2023
Conferences
PDF
208KB
RBA Annual Conference 2023
https://www.rba.gov.au/publications/confs/2023/pdf/rba-conference-2023-champion-edmond-hambur-discussion.pdf
Growth in East Asia: What We Can and What We Cannot Infer From It
7 Dec 2006
Conferences
PDF
82KB
RBA Conference Volume 1995
https://www.rba.gov.au/publications/confs/1995/pdf/sarel.pdf
Monetary and Macroprudential Policies: The Case for a Separation of Powers | Conference – 2018
12 Apr 2018
Conferences
I think there would be risks in asking the central bank to meet a wide range of objectives with no distinctive accounting for the use of its various tools.
https://www.rba.gov.au/publications/confs/2018/broadbent.html
SME Access to Intermediated Credit: What Do We Know and What Don't We Know? | Conference – 2015
19 Mar 2015
Conferences
In addition, asset-based lenders rely on their own audit teams rather than external accounting firms. ... A country's lending infrastructure includes:. the information environment (e.g. accounting rules and credit information sharing).
https://www.rba.gov.au/publications/confs/2015/udell.html
Measuring Productivity in the Australian Banking Sector
7 Dec 2006
Conferences
PDF
54KB
RBA Conference Volume 1995
https://www.rba.gov.au/publications/confs/1995/pdf/oster-antioch.pdf
A Rebalancing Chinese Economy: Challenges and International Implications | Conference – 2016
18 Mar 2016
Conferences
Of course, this accounting identity reveals nothing about the causality between the savings gap (Y C I) and China's external surplus (X M). ... In an accounting sense, a more balanced domestic demand structure may occur alongside either a rise or a fall
https://www.rba.gov.au/publications/confs/2016/ma-roberts-kelly.html