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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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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

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

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 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

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

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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International Comparisons | International Comparisons of Bank Margins – August 1994 | Bank Fees and Margins | Submissions

1 Aug 1994 Submissions
Another issue in compiling comparable data is the effect of differences in accounting conventions among countries. ... GAAP. Unfortunately it is not possible to rework the data published by banks according to a common accounting standard.
https://www.rba.gov.au/publications/submissions/financial-sector/international-comparisons-of-bank-margins/internationall-comparisons.html

International Comparisons of Bank Margins - August 1994

18 Jun 2004 Submissions PDF 166KB
countries as regards structural and regulatory features of national banking systems, accounting rules and practices, and reporting methods”. ... 20. Another issue in compiling comparable data is the effect of differences in accounting conventions among
https://www.rba.gov.au/publications/submissions/financial-sector/international-comparisons-of-bank-margins/pdf/international-comparisons-of-bank-margins.pdf

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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