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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Does Monetary Policy Affect Non-mining Business Investment in Australia? Evidence from BLADE
22 Dec 2023
RDP
2023-09
nmbi: non-mining business investment – ABS national accounts. btcs: Beckers (2020) shock measure, not accounting for cash rate expectations. ... btcs_ua: Beckers (2020) shock measure, accounting for cash rate expectations – preferred.
https://www.rba.gov.au/publications/rdp/2023/2023-09/read-me.html
Discussion on The Australian Labour Market in the 1990s | Conference – 2000
21 Jun 1990
Conferences
An Okun-accounting approach might help. Albeit very crudely applied here, the Okun concentration is on GDP, labour productivity and labour force growth rates rather than elapsed recovery time alone.
https://www.rba.gov.au/publications/confs/2000/dawkins-disc.html
Credit Spreads, Monetary Policy and the Price Puzzle
1 Jan 2020
RDP
2020-01
conditions. Second, I show that cash rate changes – after accounting for the Bank's response to its own forecasts but not for the response to credit market conditions – are well anticipated ... Inferring that this is not the case suggests that cash
https://www.rba.gov.au/publications/rdp/2020/2020-01/full.html
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Private Business Investment in Australia
1 Sep 2007
RDP
2007-09
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/2007/2007-09.html
See 1 more results from "RDP 2007-09"
Financial System Liquidity, Asset Prices and Monetary Policy | Conference – 2005
11 Jul 2005
Conferences
For those economies that rely on bank lending, the accounting regime will be important. ... the external validation to take such decisions, then the accounting numbers take on great significance.
https://www.rba.gov.au/publications/confs/2005/shin.html
The Cost of Inflation in Australia | Conference – 1992
10 Jul 1992
Conferences
Inflation increases the effective tax rate on profits because it reduces the real value of depreciation allowances when nominally fixed historical cost accounting methods are used, and because of the common ... In addition, the government uses
https://www.rba.gov.au/publications/confs/1992/mctaggart.html
Do Monetary Policy and Economic Conditions Impact Innovation? Evidence from Australian Administrative Data
13 Feb 2024
RDP
PDF
1260KB
This allows us to model innovation at the firm level, accounting for firm-level covariates and potential.
https://www.rba.gov.au/publications/rdp/2024/pdf/rdp2024-01.pdf
Global Demography: Fact, Force and Future | Conference – 2006
23 Jul 2006
Conferences
Economists and demographers now point to both the accounting effects and the behavioural effects of changes in population size and structure. ... Some of the effects of population change on economic growth result from ‘accounting’ effects.
https://www.rba.gov.au/publications/confs/2006/bloom-canning.html
Financial System Liquidity, Asset Prices and Monetary Policy
27 Nov 2006
Conferences
PDF
279KB
RBA Conference Volume 2005
https://www.rba.gov.au/publications/confs/2005/pdf/shin.pdf
Change and Constancy in the Financial System: Implications for Financial Distress and Policy | Conference – 2007
20 Aug 2007
Conferences
Moreover, this is an area in which further improvements could be made, in part using the influence of those that set accounting standards. ... In addition, increasingly, the policies pursued by accounting authorities can also have first-order effects.
https://www.rba.gov.au/publications/confs/2007/borio.html