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 Determinants of Long-Run Growth
7 Dec 2006
Conferences
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123KB
RBA Conference Volume 1995
https://www.rba.gov.au/publications/confs/1995/pdf/dowrick.pdf
Growth in East Asia: What We Can and What We Cannot Infer From It
7 Dec 2006
Conferences
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82KB
RBA Conference Volume 1995
https://www.rba.gov.au/publications/confs/1995/pdf/sarel.pdf
Central Bank Frameworks: Evolution or Revolution?
4 Jan 2023
Conferences
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7522KB
RBA Conference Volume 2018
https://www.rba.gov.au/publications/confs/2018/pdf/rba-conference-volume-2018.pdf
Discussion of Competition, Markups, and Inflation: Evidence from Australian Firm-level Data
23 Nov 2023
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208KB
RBA Annual Conference 2023
https://www.rba.gov.au/publications/confs/2023/pdf/rba-conference-2023-champion-edmond-hambur-discussion.pdf
Measuring Productivity in the Australian Banking Sector
7 Dec 2006
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54KB
RBA Conference Volume 1995
https://www.rba.gov.au/publications/confs/1995/pdf/oster-antioch.pdf
Small Business Conditions and Finance
23 Sep 2015
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4551KB
RBA Conference Volume 2015
https://www.rba.gov.au/publications/confs/2015/pdf/conf-vol-2015.pdf
SME Access to Intermediated Credit: What Do We Know and What Don't We Know?
20 Aug 2015
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317KB
RBA Conference Volume 2015
https://www.rba.gov.au/publications/confs/2015/pdf/udell.pdf
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
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
Discussion of The Unfolding Turmoil of 2007–2008: Lessons and Responses
22 Oct 2008
Conferences
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92KB
RBA Conference Volume 2008
https://www.rba.gov.au/publications/confs/2008/pdf/cohen-remolona-disc.pdf