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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 Real Effects of Debt Covenants: Evidence from Australia

24 Oct 2022 RDP PDF 1647KB
3. Accounting Standard on ‘Financial Instruments: Disclosures’ requires disclosures of non-remedied.
https://www.rba.gov.au/publications/rdp/2022/pdf/rdp2022-05.pdf

Data

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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Capital Flows to China and the Issue of Hot Money: An Empirical Investigation

6 Dec 2010 Research Workshop PDF 234KB
Reserve Bank of Australia Research Workshop 2010
https://www.rba.gov.au/publications/workshops/research/2010/pdf/lai.pdf

Bank of England Staff Working Paper No. 827

20 Sep 2019 Research Workshop PDF 4321KB
Employment and the collateral channel of monetary policy
https://www.rba.gov.au/publications/workshops/research/2019/pdf/rba-workshop-2019-foulis.pdf

Australian Banking Risk: The Stock Market's Assessment and the Relationship Between Capital and Asset Volatility

1 Nov 1999 RDP 1999-09
Marianne Gizycki and Brenton Goldsworthy
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/1999/1999-09.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

References

21 Dec 2023 RDP 2023-10
Kim Nguyen and Jonathan Hambur
Department of Finance (2022), ‘Cloud Computing Arrangements’, accessed April 2023. Available at
https://www.rba.gov.au/publications/rdp/2023/2023-10/references.html
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Fragmentation of Production and the Wage Distribution

19 Dec 2023 Research Workshop PDF 778KB
RBA Workshop 2023
https://www.rba.gov.au/publications/workshops/research/2023/pdf/rba-workshop-2023-rubbo.pdf

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

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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