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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The Real Effects of Debt Covenants: Evidence from Australia
24 Oct 2022
RDP
PDF
1647KB
3. Accounting Standard on ‘Financial Instruments: Disclosures’ requires disclosures of non-remedied.
https://www.rba.gov.au/publications/rdp/2022/pdf/rdp2022-05.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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Australian Banking Risk: The Stock Market's Assessment and the Relationship Between Capital and Asset Volatility
1 Nov 1999
RDP
1999-09
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/1999/1999-09.html
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A Theoretical Intertemporal Choice Model of the Firm
1 Nov 1973
RDP
32
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/1973/32.html
References
21 Dec 2023
RDP
2023-10
Department of Finance (2022), ‘Cloud Computing Arrangements’, accessed April 2023. Available at
https://www.rba.gov.au/publications/rdp/2023/2023-10/references.html
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How Australians Pay: Evidence from the 2016 Consumer Payments Survey
24 Jul 2017
RDP
PDF
1438KB
of making payments of $10 or less in 2016, accounting for over 60 per cent of these small.
https://www.rba.gov.au/publications/rdp/2017/pdf/rdp2017-04.pdf
A Decade of Australian Banking Risk: Evidence from Share Prices
1 Mar 1993
RDP
9302
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/1993/9302.html
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Job Loss, Subjective Expectations and Household Spending
18 Aug 2021
RDP
2021-08
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
https://www.rba.gov.au/publications/rdp/2018/2018-12/full.html
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Leading Indexes – Do They?
1 May 1986
RDP
8604
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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