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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

Box C: Fiscal Policy and Economic Activity

11 Aug 2015 SMP – August 2015
The projections also depend on whether the flows are measured using cash or accrual accounting principles. ... Broadly speaking, accrual measures record when commitments between two parties are created, whereas cash measures record when payments are
https://www.rba.gov.au/publications/smp/2015/aug/box-c-fiscal-policy-and-aconomic-activity.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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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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Inflation

10 Nov 2023 SMP – November 2023
Inflation | Statement on Monetary Policy – November 2023
https://www.rba.gov.au/publications/smp/2023/nov/inflation.html

Cheques

27 Nov 2023 RDP 2023-08
Tanya Livermore, Jack Mulqueeney, Thuong Nguyen and Benjamin Watson
Download the Paper 2.30. MB. Just seven personal cheque payments were recorded in the 2022 CPS, accounting for only 0.1 per cent of the number of payments.
https://www.rba.gov.au/publications/rdp/2023/2023-08/cheques.html
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Macrofinancial Stress Testing on Australian Banks

20 Sep 2022 RDP 2022-03
Nicholas Garvin, Samuel Kurian, Mike Major and David Norman
The model projects how economic shocks may influence a bank's profitability, dividends, loan growth and capital position, primarily using decision rules and accounting identities that are uniformly applied to profit
https://www.rba.gov.au/publications/rdp/2022/2022-03.html
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Box B: Iron Ore and Coal Cost Curves

10 Aug 2014 SMP – August 2014
As noted before, there is some error in the measurement of the level of the cost curves, but even accounting for some omitted costs, at the current spot prices of around
https://www.rba.gov.au/publications/smp/2014/aug/box-b.html