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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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
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
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
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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
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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
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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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
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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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