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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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Financial System Liquidity, Asset Prices and Monetary Policy | Conference – 2005

11 Jul 2005 Conferences
Hyun Song Shin
i. of cash, and holds v(e. i. s. i. ) worth of property. ... For those economies that rely on bank lending, the accounting regime will be important.
https://www.rba.gov.au/publications/confs/2005/shin.html

A Factor Model Analysis of the Effects of Inflation Targeting on the Australian Economy | Conference – 2018

12 Apr 2018 Conferences
Luke Hartigan and James Morley
Meanwhile, there is no evidence for additional structural breaks once accounting for the break at the estimated dates or in 1993:Q1. ... Interestingly, recursive estimates of factor loadings for real gross domestic product (GDP) growth, CPI inflation,
https://www.rba.gov.au/publications/confs/2018/hartigan-morley.html

Financial-asset Prices and Monetary Policy: Theory and Evidence | Conference – 1997

21 Jul 1997 Conferences
Frank Smets
The estimate of the parameter γ implies that the Australian cash rate is raised by around 25 basis points for every 1 per cent rise in output above the OECD's
https://www.rba.gov.au/publications/confs/1997/smets.html

Change and Constancy in the Financial System: Implications for Financial Distress and Policy | Conference – 2007

20 Aug 2007 Conferences
Claudio Borio
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

Twenty-five Years of Inflation Targeting in Australia | Conference – 2018

12 Apr 2018 Conferences
Guy Debelle
The fact that inflation was still high as these events unfolded did not constrain the decision to reduce the cash rate. ... Stevens G (2016), ‘An Accounting’, Address given to the Anika Foundation Luncheon, Sydney, 10 August.
https://www.rba.gov.au/publications/confs/2018/debelle.html

The Australian Economic ‘Miracle’: A View from the North | Conference – 2000

24 Jul 2000 Conferences
Charles Bean
By contrast fiscal plans in some EU members are quite opaque, and accounting conventions allow governments to disguise the true budgetary position. ... In that case conventional growth accounting techniques will understate the contribution of ICT
https://www.rba.gov.au/publications/confs/2000/bean.html

The Australian Financial System in the 1990s | Conference – 2000

21 Jun 1990 Conferences
Marianne Gizycki and Philip Lowe
Of these assets, the share held in life offices and pension (or superannuation) funds rose from 39 per cent to 47 per cent, while the share held in cash and deposits ... From an accounting perspective, the sustained high returns can be explained by
https://www.rba.gov.au/publications/confs/2000/gizycki-lowe.html

Population Ageing, the Structure of Financial Markets and Policy Implications | Conference – 2006

23 Jul 2006 Conferences
W Todd Groome, Nicolas Blancher, Parmeshwar Ramlogan and Oksana Khadarina
However, by generating greater volatility in sponsor companies' balance sheets, fair-value accounting may also have unintended consequences, especially with regard to a pension fund's investment behaviour. ... The shift to fair-value accounting
https://www.rba.gov.au/publications/confs/2006/groome-blancher-ramlogan-khadarina.html

The Australian Financial System in the 2000s: Dodging the Bullet | Conference – 2011

24 Jul 2000 Conferences
Kevin Davis
declined, with the real expected cost of loan funds trending down somewhat from around 4 per cent, despite the increasing short-term cash rate. ... Over the decade, the accounting return on equity of the major banks hovered around the 15 per cent mark.
https://www.rba.gov.au/publications/confs/2011/davis.html

Small Business Conditions and Finance

23 Sep 2015 Conferences PDF 4551KB
RBA Conference Volume 2015
https://www.rba.gov.au/publications/confs/2015/pdf/conf-vol-2015.pdf