Search: cash accounting
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RBA Glossary definition for cash accounting
cash accounting – Revenues and outlays recorded in an organisation's accounts when cash is collected or spent.
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The Cost of Inflation in Australia | Conference – 1992
10 Jul 1992
Conferences
Inflation increases the effective tax rate on profits because it reduces the real value of depreciation allowances when nominally fixed historical cost accounting methods are used, and because of the common ... In addition, the government uses
https://www.rba.gov.au/publications/confs/1992/mctaggart.html
Regulatory Competition and the “Generic” Financial-Services Firm | Conference – 1991
21 Jun 1991
Conferences
Unfortunately, governmental accounting systems do not force authorities to reveal the long-run consequences of the exit-retarding decisions they make. ... to use accounting tricks to overstate the agency's income and net worth; and.
https://www.rba.gov.au/publications/confs/1991/kane.html
The Transmission of Monetary Policy through Banks' Balance Sheets | Conference – 2018
12 Apr 2018
Conferences
Table 2: Stylised Balance Sheet. Assets. Funding. Non-discretionary. Cash and liquid assets Securities. ... decisions that may occur at the same time as the cash rate changes.
https://www.rba.gov.au/publications/confs/2018/brassil-cheshire-muscatello.html
The Evolving Structure of the Australian Financial System | Conference – 1996
9 Jul 1996
Conferences
Three examples can be cited as illustrative of the process. First, on the deposit side, was the growth of cash management trusts, the first of which was established in 1981. ... They nonetheless remain a significant presence as the largest of the
https://www.rba.gov.au/publications/confs/1996/edey-gray.html
A Factor Model Analysis of the Effects of Inflation Targeting on the Australian Economy | Conference – 2018
12 Apr 2018
Conferences
Meanwhile, there is no evidence for additional structural breaks once accounting for the break at the estimated dates or in 1993:Q1. ... Interestingly, recursive estimates of factor loadings for real gross domestic product (GDP) growth, CPI inflation,
https://www.rba.gov.au/publications/confs/2018/hartigan-morley.html
Financial System Liquidity, Asset Prices and Monetary Policy | Conference – 2005
11 Jul 2005
Conferences
i. of cash, and holds v(e. i. s. i. ) worth of property. ... For those economies that rely on bank lending, the accounting regime will be important.
https://www.rba.gov.au/publications/confs/2005/shin.html
Financial-asset Prices and Monetary Policy: Theory and Evidence | Conference – 1997
21 Jul 1997
Conferences
The estimate of the parameter γ implies that the Australian cash rate is raised by around 25 basis points for every 1 per cent rise in output above the OECD's
https://www.rba.gov.au/publications/confs/1997/smets.html
Change and Constancy in the Financial System: Implications for Financial Distress and Policy | Conference – 2007
20 Aug 2007
Conferences
Moreover, this is an area in which further improvements could be made, in part using the influence of those that set accounting standards. ... In addition, increasingly, the policies pursued by accounting authorities can also have first-order effects.
https://www.rba.gov.au/publications/confs/2007/borio.html
Twenty-five Years of Inflation Targeting in Australia | Conference – 2018
12 Apr 2018
Conferences
The fact that inflation was still high as these events unfolded did not constrain the decision to reduce the cash rate. ... 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
Population Ageing, the Structure of Financial Markets and Policy Implications | Conference – 2006
23 Jul 2006
Conferences
However, by generating greater volatility in sponsor companies' balance sheets, fair-value accounting may also have unintended consequences, especially with regard to a pension fund's investment behaviour. ... The shift to fair-value accounting
https://www.rba.gov.au/publications/confs/2006/groome-blancher-ramlogan-khadarina.html