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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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1 Mar 2023 RDP 2023-02
Jonathan Hambur
Accounting for location is important given it can be hard or costly for workers to move between areas.
https://www.rba.gov.au/publications/rdp/2023/2023-02/data.html
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A Decade of Australian Banking Risk: Evidence from Share Prices

1 Mar 1993 RDP 9302
Marianne Gizycki and Mark Levonian
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/1993/9302.html
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Job Loss, Subjective Expectations and Household Spending

18 Aug 2021 RDP 2021-08
Gabrielle Penrose and Gianni La Cava
These consumption losses also extend to the period after unemployment, and are smaller but still exist even when accounting for income losses.
https://www.rba.gov.au/publications/rdp/2021/2021-08/full.html
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A Theoretical Intertemporal Choice Model of the Firm

1 Nov 1973 RDP 32
R.J. Cooper
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/1973/32.html

How Australians Pay: Evidence from the 2016 Consumer Payments Survey

24 Jul 2017 RDP PDF 1438KB
of making payments of $10 or less in 2016, accounting for over 60 per cent of these small.
https://www.rba.gov.au/publications/rdp/2017/pdf/rdp2017-04.pdf

Leading Indexes – Do They?

1 May 1986 RDP 8604
Robert G. Trevor and Stephen G. Donald
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/1986/8604.html
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Where's the Money? An Investigation into the Whereabouts and Uses of Australian Banknotes

1 Dec 2018 RDP 2018-12
Richard Finlay, Andrew Staib and Max Wakefield
https://www.rba.gov.au/publications/rdp/2018/2018-12/full.html
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MARTIN Has Its Place: A Macroeconometric Model of the Australian Economy

20 Aug 2019 RDP PDF 1571KB
aggregate demand. Accounting for feedback mechanisms is particularly important for understanding. ... producers exert a material influence on global supply. However, accounting for these effects would require detailed.
https://www.rba.gov.au/publications/rdp/2019/pdf/rdp2019-07.pdf

The Consequences of Low Interest Rates for the Australian Banking Sector

21 Dec 2022 RDP 2022-08
Anthony Brassil
Australia's major banks – accounting for more than three-quarters of bank loans in Australia – maintained a fairly stable spread between their lending rates and their costs of debt (including deposits)
https://www.rba.gov.au/publications/rdp/2022/2022-08/full.html
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Non-technical summary for 'The Evolution of Consumer Payments in Australia: Results from the 2022 Consumer Payments Survey'

20 Nov 2023 RDP PDF 283KB
RDP 2023-08 non-technical summary
https://www.rba.gov.au/publications/rdp/2023/2023-08/rdp-2023-08-non-technical-summary.pdf