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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The Transmission of Monetary Policy through Banks' Balance Sheets | Conference – 2018

12 Apr 2018 Conferences
Anthony Brassil, Jon Cheshire and Joseph Muscatello
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

China's Institutional Impediments to Productivity Growth | Conference – 2016

18 Mar 2016 Conferences
Harry X Wu
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

Twenty-five Years of Inflation Targeting in Australia | Conference – 2018

12 Apr 2018 Conferences
Guy Debelle
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

The Determinants of Long-Run Growth | Conference – 1995

10 Jul 1995 Conferences
Steve Dowrick
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

Regulating the New Financial Markets | Conference – 1996

9 Jul 1996 Conferences
Richard Dale
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

The Determinants of Long-Run Growth

7 Dec 2006 Conferences PDF 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 PDF 82KB
RBA Conference Volume 1995
https://www.rba.gov.au/publications/confs/1995/pdf/sarel.pdf

List of tables | Submission to the Productivity Commission Inquiry on First Home Ownership – November 2003 | Housing and Housing Finance |…

1 Nov 2003 Submissions
2]. Canada. 4%. (declining balance). 20%. (declining balance). Rental property buildings can be depreciated on an accrual basis using the declining balance method. ... 4. As in Australia, rental property buildings can be depreciated on an accrual basis
https://www.rba.gov.au/publications/submissions/housing-and-housing-finance/inquiry-productivity-commission-on-first-home/tables.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

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