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 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
Doing Less, with Less: Capital Misallocation, Investment and the Productivity Slowdown in Australia
22 Mar 2023
RDP
2023-03
This is also evident in Figure 2, which shows that non-mining firms' average investment intensity (investment-to-output ratio) declined fairly consistently from 2005 to 2017, even once accounting for
https://www.rba.gov.au/publications/rdp/2023/2023-03/full.html
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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
Consumption Behavior across the Distribution of Liquid Assets
19 Dec 2023
Research Workshop
PDF
2239KB
RBA Workshop 2023
https://www.rba.gov.au/publications/workshops/research/2023/pdf/rba-workshop-2023-graham-mcdowall.pdf
Read me file for Do Monetary Policy and Economic Conditions Impact Innovation? Evidence from Australian Adminstrative Data
13 Feb 2024
RDP
PDF
206KB
RDP 2024-01 supplementary information
https://www.rba.gov.au/publications/rdp/2024/2024-01/rdp-2024-01-read-me.pdf
Industry Dimensions of the Resource Boom: An Input-Output Analysis
20 Feb 2013
RDP
2013-02
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/2013/2013-02.html
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Read me file for Does Monetary Policy Affect Non-mining Business Investment in Australia? Evidence from BLADE
10 Dec 2023
RDP
PDF
160KB
RDP 2023-09 supplementary information
https://www.rba.gov.au/publications/rdp/2023/2023-09/rdp-2023-09-read-me.pdf