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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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Introduction

22 Jun 2018 RDP 2018-07
David Rodgers and Jonathan Hambur
One potential such mechanism is a relaxation of financial constraints, as the tax break frees up additional cash flows by allowing the company to delay the taxation of income. ... These estimates suggest that both GDP growth and the cash rate would have
https://www.rba.gov.au/publications/rdp/2018/2018-07/introduction.html
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The Distributional Effects of Monetary Policy: Evidence from Local Housing Markets

14 Feb 2020 RDP PDF 1878KB
The. variation in price responses across regions also suggests that reductions in the cash rate increase. ...  tcr represents the quarterly percentage point change in the cash rate target.
https://www.rba.gov.au/publications/rdp/2020/pdf/rdp2020-02.pdf

Contagion Analysis

29 Sep 2015 RDP 2015-02
Alexandra Heath, Gerard Kelly and Mark Manning
In this section, we define liquid resources to be. where. is bank i's cash, cash equivalents and available-for-sale assets, C. ... Footnotes. The sum of cash, cash equivalents and available-for-sale assets is used as an imperfect proxy for a bank's
https://www.rba.gov.au/publications/rdp/2015/2015-02/contagion-analysis.html
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Conclusions

1 Jun 1992 RDP 9205
Nigel Dews, John Hawkins and Tracey Horton
Many companies, especially smaller firms, use ‘rules of thumb’ rather than calculations of discounted cash flows in assessing investment projects. ... Oblak and Helm (1980) surveyed multinational corporations and found three-quarters of them made
https://www.rba.gov.au/publications/rdp/1992/9205/conclusions.html
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How Risky is Australian Household Debt?

25 Aug 2020 RDP 2020-05
Jonathan Kearns, Mike Major and David Norman
For example, lower interest rates will boost the equilibrium value of assets in a discounted cash flow model without leverage, but lower interest rates also allow households to take on more
https://www.rba.gov.au/publications/rdp/2020/2020-05/full.html
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How Many Jobs Did JobKeeper Keep?

23 Nov 2020 RDP 2020-07
James Bishop and Iris Day
The scheme was facilitated through the existing ‘Single Touch Payroll’ system in Australia, a technology that sends payroll data to the ATO via the firm's accounting software every time an
https://www.rba.gov.au/publications/rdp/2020/2020-07/full.html
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Is the Phillips Curve Still a Curve? Evidence from the Regions

31 Aug 2021 RDP 2021-09
James Bishop and Emma Greenland
These findings have important implications for policy. According to the RBA Board (RBA 2021a), the cash rate will not be raised until inflation is sustainably within the 2 to 3 per
https://www.rba.gov.au/publications/rdp/2021/2021-09/full.html
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Australian Money Market Divergence: Arbitrage Opportunity or Illusion?

12 Sep 2019 RDP PDF 1464KB
persistently deviated from each other, and from overnight cash rate expectations as captured by. ... Note: (a) Discounted variable rates on owner-occupier housing loans; spread to cash rate.
https://www.rba.gov.au/publications/rdp/2019/pdf/rdp2019-09.pdf

A Density-based Estimator of Core/Periphery Network Structures: Analysing the Australian Interbank Market

1 Feb 2018 RDP 2018-01
Anthony Brassil and Gabriela Nodari
Haldane (2009). The market for unsecured overnight interbank loans in Australia, known as the interbank overnight cash (IBOC) market, is a pivotal financial market. ... 2. The Interbank Overnight Cash Market. Banks use the market for unsecured overnight
https://www.rba.gov.au/publications/rdp/2018/2018-01/full.html
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Modelling Consumer Payment Behaviour for Australia

1 Jul 2009 RDP 2009-04
John Simon, Kylie Smith and Tim West
prefer to have a choice of card payment instruments rather than carrying cash. ... This would have increased the overall cash share of total transactions to 69 per cent.
https://www.rba.gov.au/publications/rdp/2009/2009-04/modelling-consumer-payment-behaviour-australia.html
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