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.
Search Results
Changes to Statistical Tables
10 May 2024
Statistics
Changes to Statistical Tables. Changes to Statistical Tables RSS feed. 2024. 10 May 2024. New statistical table added – Market Economists Forecasts – J1. The RBA added a new statistical table Market Economists Forecasts – J1. This statistical
https://www.rba.gov.au/statistics/tables/changes-to-tables.html
Official Reserve Assets – April 2024
7 May 2024
Statistics
From 1 July 1996, foreign currency securities sold and cash lent under repurchase agreements as well as gold lent under gold loan transactions are retained for accounting purposes as foreign currency ... investments in the Bank's balance sheet, along
https://www.rba.gov.au/statistics/frequency/reserve-assets.html
Reserve Bank of Australia Balance Sheet
13 Jun 2023
Statistics
Other reserves and current year earnings. This item includes unallocated earnings, accounting reserves and accumulated gains or losses on the Bank's assets from movements in domestic and foreign yields, and
https://www.rba.gov.au/statistics/balance-sheet/
The Theory
31 Dec 2002
RDP
2002-02
RDP 2002-02: Australian Use of Information Technology and its Contribution to Growth 3. The Theory. John Simon and Sharon Wardrop. January 2002. Download the Paper 187. KB. The method used to identify the effects of capital, labour and productivity
https://www.rba.gov.au/publications/rdp/2002/2002-02/theory.html
See 6 more results from "RDP 2002-02"
Macrofinancial Stress Testing on Australian Banks
13 Sep 2023
RDP
PDF
1940KB
primarily using decision rules and accounting identities that are uniformly applied to profit and. ... these lines significantly, illustrating the importance of accounting for these dynamics in stressed.
https://www.rba.gov.au/publications/rdp/2022/pdf/rdp2022-03.pdf
Growth in East Asia: What We Can and What We Cannot Infer From It | Conference – 1995
10 Jul 1995
Conferences
In a famous study, Solow (1956) conducted a growth accounting exercise such as the one suggested by equation (3). ... In this section, we conduct a growth-accounting exercise along the lines suggested by Young (1994a).
https://www.rba.gov.au/publications/confs/1995/sarel.html
Cheques
27 Nov 2023
RDP
2023-08
Download the Paper 2.30. MB. Just seven personal cheque payments were recorded in the 2022 CPS, accounting for only 0.1 per cent of the number of payments.
https://www.rba.gov.au/publications/rdp/2023/2023-08/cheques.html
See 3 more results from "RDP 2023-08"
Does Monetary Policy Affect Non-mining Business Investment in Australia? Evidence from BLADE
7 Jan 2024
RDP
PDF
1715KB
effect from the shock) and accounting for breaks or trends in the level of investment.
https://www.rba.gov.au/publications/rdp/2023/pdf/rdp2023-09.pdf
Do Monetary Policy and Economic Conditions Impact Innovation? Evidence from Australian Administrative Data
15 Feb 2024
RDP
2024-01
This allows us to model innovation at the firm level, accounting for firm-level covariates and potential heterogeneous effects across firm types.
https://www.rba.gov.au/publications/rdp/2024/2024-01/full.html
See 2 more results from "RDP 2024-01"
Adoption of Emerging Digital General-purpose Technologies: Determinants and Effects
19 Dec 2023
RDP
PDF
1692KB
driving the differences in their outcomes. One is that changes in accounting standards could. ... potentially play a role. From 2019 to 2020 there was a clarification in accounting standards indicating.
https://www.rba.gov.au/publications/rdp/2023/pdf/rdp2023-10.pdf