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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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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

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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Appendix A: More Accounting

31 Dec 2015 RDP 2015-06
David Rodgers
RDP 2015-06: Credit Losses at Australian Banks: 1980–2013 Appendix A: More Accounting. ... These terms are, in most countries, defined by accounting standards and rules set by banking regulators.
https://www.rba.gov.au/publications/rdp/2015/2015-06/appendix-a.html
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An Accounting Framework

1 Jul 1990 RDP 9002
Warwick J. McKibbin and Steven R. Morling
An Accounting Framework. Warwick J. McKibbin and Steven R. Morling. July 1990.
https://www.rba.gov.au/publications/rdp/1990/9002/an-accounting-framework.html
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Developments in the Financial System Infrastructure

10 Mar 2004 FSR – March 2004
Considerable work is being done by the International Accounting Standards Board to develop a comprehensive set of International Financial Reporting Standards. ... The International Accounting Standards Board has since proposed amendments allowing
https://www.rba.gov.au/publications/fsr/2004/mar/dev-sys-infra.html

List of tables

10 Mar 2004 FSR – March 2004
a) Includes non-accrual loans, restructured loans and loans more than 90 days in arrears.
https://www.rba.gov.au/publications/fsr/2004/mar/tables.html

Box C: Foreign-owned Banks in Australia

10 Mar 2007 FSR – March 2007
Despite this restriction, foreign banks did participate in the Australian financial system, mainly through wholly owned or part-owned merchant banks, with the merchant banking sector accounting for around ... In personal lending, foreign-owned banks are
https://www.rba.gov.au/publications/fsr/2007/mar/box-c.html

List of tables

10 Mar 2012 FSR – March 2012
ratio, after accounting for losses on sovereign exposures.
https://www.rba.gov.au/publications/fsr/2012/mar/tables.html

The Theory

31 Dec 2002 RDP 2002-02
John Simon and Sharon Wardrop
RDP 2002-02: Australian Use of Information Technology and its Contribution to Growth 3. The Theory. John Simon and Sharon Wardrop. January 2002. Download the Paper 187. KB. The method used to identify the effects of capital, labour and productivity
https://www.rba.gov.au/publications/rdp/2002/2002-02/theory.html
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Resilience of Australian Households and Businesses

6 Oct 2023 FSR – October 2023
Resilience of Australian Households and Businesses | Financial Stability Review – October 2023
https://www.rba.gov.au/publications/fsr/2023/oct/household-business-finances-in-australia.html