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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The Evolution of Consumer Payments in Australia: Results from the 2022 Consumer Payments Survey
21 Nov 2023
RDP
PDF
2354KB
4. Cash. 4.1 Cash payments. The decline of transactional cash use accelerated over the three years to 2022, with cash accounting. ... use cards, with cards accounting for 82 per cent of their payments, compared with 69 per cent for.
https://www.rba.gov.au/publications/rdp/2023/pdf/rdp2023-08.pdf
Macrofinancial Stress Testing on Australian Banks
20 Sep 2022
RDP
2022-03
The model projects how economic shocks may influence a bank's profitability, dividends, loan growth and capital position, primarily using decision rules and accounting identities that are uniformly applied to profit
https://www.rba.gov.au/publications/rdp/2022/2022-03.html
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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
Doing Less, with Less: Capital Misallocation, Investment and the Productivity Slowdown in Australia
16 Mar 2023
RDP
PDF
1288KB
even once accounting for compositional changes in firms’ age, industry and size (orange line), or.
https://www.rba.gov.au/publications/rdp/2023/pdf/rdp2023-03.pdf
Historical Series Breaks
9 Mar 2023
Statistics
This page details breaks in data series due to the establishment of new banks and other changes in reporting arrangements
https://www.rba.gov.au/statistics/tables/hist-series-breaks.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
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
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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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Weights for the TWI – October 1997
30 Sep 1997
Statistics
The share of Australia's largest trading partner, Japan, declined further, accounting for 18 per cent of the index, down from 20 per cent a year ago and 23 percent two ... In contrast, trade between Australia and other countries in the Asian region has
https://www.rba.gov.au/statistics/frequency/twi/twi-19970930.html
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