Search: accrual accounting

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31–40 of 151 search results for 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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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

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

Alternative Models of Financial System Development | Conference – 1996

9 Jul 1996 Conferences
Stephen Prowse
The Bond Issuance Committee set severe eligibility requirements on issuers of corporate bonds through a detailed set of accounting criteria that in 1979 permitted only two firms to issue unsecured straight
https://www.rba.gov.au/publications/confs/1996/prowse.html

Liquidity, Financial Crises and the Lender of Last Resort – How Much of a Departure is the Sub-prime Crisis? | Conference – 2008

14 Jul 2008 Conferences
E Philip Davis
Furthermore, Scheicher (2008) shows econometrically that, over and above concerns regarding credit risk, there were significant concerns about market liquidity and the lower appetite for risk in accounting for the fall ... The rush to sell securitised
https://www.rba.gov.au/publications/confs/2008/davis.html

Discussion | Conference – 2015

19 Mar 2015 Conferences
the way firms were classified in Kaplan and Zingales (1997)) to five readily available accounting variables – cash flow, market value, debt, dividends and cash holdings – each scaled by total assets. ... The estimated regression coefficients can then
https://www.rba.gov.au/publications/confs/2015/norden-vankampen-disc.html

Discussion on Liquidity, Financial Crises and the Lender of Last Resort – How Much of a Departure is the Sub-prime Crisis? | Conference –…

14 Jul 2008 Conferences
Both types of ‘run’ are equally contagious but the advent of mark-to-market accounting makes a ‘market liquidity’ crisis far more likely to morph quickly into a solvency crisis as
https://www.rba.gov.au/publications/confs/2008/davis-disc.html

Regulatory Policy Issues in Australia | Conference – 1996

9 Jul 1996 Conferences
Graeme Thompson
RBA Annual Conference – 1996 Regulatory Policy Issues in Australia Graeme Thompson. 1. Introduction. The pace of development in the Australian financial system over the past decade and a half has been dramatic. The size of the sector has more than
https://www.rba.gov.au/publications/confs/1996/thompson.html

What Went Right in the 1990s? Sources of American and Prospects for World Economic Growth | Conference – 2000

21 Jun 1990 Conferences
J Bradford DeLong
How far can standard factors and forces go in accounting for this burst of macroeconomic good news? ... Denison EF (1979), Accounting for Slower Economic Growth: The United States in the 1970s, The Brookings Institution, Washington DC.
https://www.rba.gov.au/publications/confs/2000/delong.html

Discussion on The Unfolding Turmoil of 2007–2008: Lessons and Responses | Conference – 2008

20 Aug 2007 Conferences
All this has been partly caused, or at least exacerbated, by mark-to-market accounting. ... First, it was suggested that accounting has become quite liberal and in some ways more art than science.
https://www.rba.gov.au/publications/confs/2008/cohen-remolona-disc.html

Risk and the Transformation of the Australian Financial System | Conference – 2007

20 Aug 2007 Conferences
Chris Ryan and Chris Thompson
component now accounting for 86 per cent of total household debt, up about 10 percentage points since 1992. ... billion. After accounting for banks' foreign currency equity positions, banks had a small net foreign currency asset position.
https://www.rba.gov.au/publications/confs/2007/ryan-thompson.html