Search: accrual accounting

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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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Discussion of Alternative Models of Financial System Development

7 Dec 2006 Conferences PDF 21KB
RBA Conference Volume 1996
https://www.rba.gov.au/publications/confs/1996/pdf/fukao-disc.pdf

Discussion on Growth in East Asia: What We Can and What We Cannot Infer From It | Conference – 1995

10 Jul 1995 Conferences
Hulten, C.R. (1992), ‘Growth Accounting When Technical Change is Embodied in Capital’, NBER Working Paper No. ... 25–38. Tsao, Y. (1986), ‘Sources of Growth Accounting for the Singapore Economy’, in Lim Chong-Yah and P.J.
https://www.rba.gov.au/publications/confs/1995/wong-disc.html

The Economics of Low Interest Rates

29 Dec 2022 Conferences PDF 1053KB
RBA Annual Conference 2022
https://www.rba.gov.au/publications/confs/2022/pdf/rba-conference-2022-mian-presentation.pdf

The Economics of Shadow Banking | Conference – 2013

19 Aug 2013 Conferences
Manmohan Singh
This notation does not fully accord with current accounting and regulatory conventions.
https://www.rba.gov.au/publications/confs/2013/singh.html

Problems and Challenges of International Capital Flows

7 Dec 2000 Conferences PDF 20KB
The emphasis has beenplaced on stronger national banking regulation, better auditing standards,American-style accounting practices, transparency in all things (including, I shouldnote, central bank disclosures and decision-making).
https://www.rba.gov.au/publications/confs/1999/pdf/volcker.pdf

The Australian Financial System in the 2000s: Dodging the Bullet

13 Dec 2011 Conferences PDF 1104KB
RBA Conference Volume 2011
https://www.rba.gov.au/publications/confs/2011/pdf/davis.pdf

Saving and Investment | Conference – 1990

21 Jun 1990 Conferences
Malcolm Edey and Mark Britten-Jones
This list is far from exhaustive; Eisner (1988) provides a detailed critique of the national accounting measures which are used to derive estimates of savings. ... In an accounting sense, the 8 per cent change can be split between expenditure reductions
https://www.rba.gov.au/publications/confs/1990/edey-britten-jones.html

Introduction to Productivity and Growth

7 Dec 2006 Conferences PDF 20KB
RBA Conference Volume 1995
https://www.rba.gov.au/publications/confs/1995/pdf/intro-95.pdf

Banks, Markets and Liquidity | Conference – 2007

20 Aug 2007 Conferences
Franklin Allen and Elena Carletti
Differently, Allen and Carletti (2006b) focus on the impact of different accounting methods and show that mark-to-market accounting can lead to contagion in situations where historic cost-based accounting ... Allen F and E Carletti (2006b),
https://www.rba.gov.au/publications/confs/2007/allen-carletti.html

Discussion of Monetary and Fiscal Institutional Arrangements: Have We Got Them Backwards?

29 Dec 2022 Conferences PDF 215KB
RBA Annual Conference 2022
https://www.rba.gov.au/publications/confs/2022/pdf/rba-conference-2022-leeper-discussion.pdf