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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Data and Stylised Facts

6 May 2018 RDP 2018-05
Jonathan Hambur and Gianni La Cava
It is an accrual-based measure because it recognises investment at the time the expense is incurred and not when the cash is spent. ... While a number of recent papers have demonstrated the importance of accounting for investment in intangibles when
https://www.rba.gov.au/publications/rdp/2018/2018-05/data-and-stylised-facts.html
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Do Interest Rates Affect Business Investment? Evidence from Australian Company-level Data

27 Apr 2018 RDP PDF 1257KB
3.2.2 Cost of finance 16. 4. Accounting for Sample Selection 17. ... R&D. While a number of recent papers have demonstrated the importance of accounting for.
https://www.rba.gov.au/publications/rdp/2018/pdf/rdp2018-05.pdf

THE ROLE MD CONSEQUENCES O XNVESTMENT IN RECENT AUSTRALIM ...

17 Oct 2014 RDP PDF 2073KB
THE ROLE MD CONSEQUENCES O XNVESTMENT IN RECENT AUSTRALIM. ECONOMIC GROWTH. Jeffrey Carmichael and Nigel Dews. Reserve Bank of Australia. Research Discussion Paper. 8704. April 1987. Paper originally prepared for conference on "Recent Australian
https://www.rba.gov.au/publications/rdp/1987/pdf/rdp8704.pdf

Balance Sheet Restructuring and Investment

30 Nov 2009 RDP PDF 95KB
These trends were reflected in accounting measures of the corporate sector’sbalance sheets. ... iii) Trade creditors (or accounts payable to suppliers). (iv) 'Other' includes all other liabilities not separately identified such as accruals, andtax
https://www.rba.gov.au/publications/rdp/1993/pdf/rdp9308.pdf

The Provision of Financial Services – Trends, Prospects and Implications

30 Nov 2009 RDP PDF 301KB
9 Data definitions and sources for all graphs and tables can be found in the Data Appendix.10 Differences in accounting practices across countries make it difficult to compare gearing.
https://www.rba.gov.au/publications/rdp/1993/pdf/rdp9315.pdf

Appendix C: Adjusting Capital Expenditure Data for Leasing

1 Apr 1987 RDP 8704
Jeffrey Carmichael and Nigel Dews
The national accounts only includes gross fixed capital expenditure on an accruals basis (i.e. ... to line up with the national accounts exactly due to cancellations and lags between commitment and accrual.
https://www.rba.gov.au/publications/rdp/1987/8704/appendix-c.html

Do Monetary Policy and Economic Conditions Impact Innovation? Evidence from Australian Administrative Data

15 Feb 2024 RDP 2024-01
Omer Majeed, Jonathan Hambur and Robert Breunig
This allows us to model innovation at the firm level, accounting for firm-level covariates and potential heterogeneous effects across firm types.
https://www.rba.gov.au/publications/rdp/2024/2024-01/full.html
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Do Monetary Policy and Economic Conditions Impact Innovation? Evidence from Australian Administrative Data

13 Feb 2024 RDP PDF 1260KB
This allows us to model innovation at the firm level, accounting for firm-level covariates and potential.
https://www.rba.gov.au/publications/rdp/2024/pdf/rdp2024-01.pdf

Read me file for Do Monetary Policy and Economic Conditions Impact Innovation? Evidence from Australian Adminstrative Data

13 Feb 2024 RDP PDF 206KB
RDP 2024-01 supplementary information
https://www.rba.gov.au/publications/rdp/2024/2024-01/rdp-2024-01-read-me.pdf

Does Monetary Policy Affect Non-mining Business Investment in Australia? Evidence from BLADE

7 Jan 2024 RDP PDF 1715KB
effect from the shock) and accounting for breaks or trends in the level of investment.
https://www.rba.gov.au/publications/rdp/2023/pdf/rdp2023-09.pdf