Search: accrual accounting
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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Macrofinancial Stress Testing on Australian Banks
13 Sep 2023
RDP
PDF
1940KB
primarily using decision rules and accounting identities that are uniformly applied to profit and. ... these lines significantly, illustrating the importance of accounting for these dynamics in stressed.
https://www.rba.gov.au/publications/rdp/2022/pdf/rdp2022-03.pdf
Doing Less, with Less: Capital Misallocation, Investment and the Productivity Slowdown in Australia
22 Mar 2023
RDP
2023-03
This is also evident in Figure 2, which shows that non-mining firms' average investment intensity (investment-to-output ratio) declined fairly consistently from 2005 to 2017, even once accounting for
https://www.rba.gov.au/publications/rdp/2023/2023-03/full.html
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Doing Less, with Less: Capital Misallocation, Investment and the Productivity Slowdown in Australia
16 Mar 2023
RDP
PDF
1288KB
even once accounting for compositional changes in firms’ age, industry and size (orange line), or.
https://www.rba.gov.au/publications/rdp/2023/pdf/rdp2023-03.pdf
Data
1 Mar 2023
RDP
2023-02
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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Did Labour Market Concentration Lower Wages Growth Pre-COVID?
28 Feb 2023
RDP
PDF
1812KB
Of particular interest, Column 3 shows the results when accounting both for market- and firm-level concentration. ... the mining boom in the initial period is directly accounting for the results.
https://www.rba.gov.au/publications/rdp/2023/pdf/rdp2023-02.pdf
Non-technical summary for 'Did Labour Market Concentration Lower Wages Growth Pre-COVID?'
28 Feb 2023
RDP
PDF
139KB
RDP 2023-02 non-technical summary
https://www.rba.gov.au/publications/rdp/2023/2023-02/rdp-2023-02-non-technical-summary.pdf
The Consequences of Low Interest Rates for the Australian Banking Sector
21 Dec 2022
RDP
2022-08
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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The Consequences of Low Interest Rates for the Australian Banking Sector
19 Dec 2022
RDP
PDF
1588KB
sheets. 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.
https://www.rba.gov.au/publications/rdp/2022/pdf/rdp2022-08.pdf
Do Australian Households Borrow to Keep up with the Joneses?
10 Nov 2022
RDP
2022-06
Even after accounting for all these potential biases, it is worth noting that the empirical model does not establish causality as there could still be some unobserved time-varying factors at
https://www.rba.gov.au/publications/rdp/2022/2022-06/full.html
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Do Australian Households Borrow to Keep up with the Joneses?
8 Nov 2022
RDP
PDF
1659KB
section. Even after accounting for all these potential biases, it is worth noting that the empirical model does.
https://www.rba.gov.au/publications/rdp/2022/pdf/rdp2022-06.pdf