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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Leading Indexes – Do They?

1 May 1986 RDP 8604
Robert G. Trevor and Stephen G. Donald
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/1986/8604.html
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Job Loss, Subjective Expectations and Household Spending

18 Aug 2021 RDP 2021-08
Gabrielle Penrose and Gianni La Cava
These consumption losses also extend to the period after unemployment, and are smaller but still exist even when accounting for income losses.
https://www.rba.gov.au/publications/rdp/2021/2021-08/full.html
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Where's the Money? An Investigation into the Whereabouts and Uses of Australian Banknotes

1 Dec 2018 RDP 2018-12
Richard Finlay, Andrew Staib and Max Wakefield
https://www.rba.gov.au/publications/rdp/2018/2018-12/full.html
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Wages and concentration

20 Nov 2023 RDP 2023-02
This is the case even after accounting for market-level concentration, which will be captured in the fixed effect structure. ... Of particular interest, Column 3 shows the results when accounting both for market- and firm-level concentration.
https://www.rba.gov.au/publications/rdp/2023/2023-02/wages-and-concentration.html

The Consequences of Low Interest Rates for the Australian Banking Sector

21 Dec 2022 RDP 2022-08
Anthony Brassil
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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Does Monetary Policy Affect Non-mining Business Investment in Australia? Evidence from BLADE

21 Sep 2023 RDP 2023-09
Jonathan Hambur
The finding is robust to changing the number of lags in the controls, adding current controls (to loosen the inherent assumption of no contemporaneous effect from the shock) and accounting for
https://www.rba.gov.au/publications/rdp/2023/2023-09/full.html

Understanding OECD Output Correlations

1 Sep 2001 RDP 2001-05
Glenn Otto, Graham Voss and Luke Willard
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/2001/2001-05.html
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Cash

8 Aug 2017 RDP 2017-04
Mary-Alice Doyle, Chay Fisher, Ed Tellez and Anirudh Yadav
Cash continues to be used more often for lower-value transactions – it was the most common way of making payments of $10 or less in 2016, accounting for over 60 per
https://www.rba.gov.au/publications/rdp/2017/2017-04/cash.html
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The Profitability of Speculators in Currency Futures Markets

1 Sep 2004 RDP 2004-07
Jonathan Kearns and Phil Manners
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/2004/2004-07.html
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The Real Effects of Debt Covenants: Evidence from Australia

25 Oct 2022 RDP 2022-05
Kim Nguyen
sample. On the other hand, the Australian Accounting Standard on ‘Financial Instruments: Disclosures’ requires disclosures of non-remedied covenant breaches, as they have material effects on the classification of debt in
https://www.rba.gov.au/publications/rdp/2022/2022-05/full.html
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