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RBA Glossary definition for cash accounting

cash accounting – Revenues and outlays recorded in an organisation's accounts when cash is collected or spent.

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The Rise in Household Liquidity

10 Nov 2021 RDP 2021-10
Gianni La Cava and Lydia Wang
The Rise in Household Liquidity. Households need liquid assets, such as cash, to get through periods of financial stress (Ganong and Noel 2018). ... Sources: ABS; Authors' calculations. But it is less well known that, as part of this process of balance
https://www.rba.gov.au/publications/rdp/2021/2021-10/full.html

Household Liquidity and Mortgage Debt Dynamics

10 Nov 2021 RDP 2021-10
Gianni La Cava and Lydia Wang
Indebted owner, mean. Notes: Buffer measured as the ratio of household liquid assets to disposable income; liquid assets include the value of cash, deposits, equities, bonds, trusts and estimated redraw balances. ... A 2006 survey of home owners also
https://www.rba.gov.au/publications/rdp/2021/2021-10/household-liquidity-and-mortgage-debt-dynamics.html