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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References
21 Dec 2023
RDP
2023-10
Department of Finance (2022), ‘Cloud Computing Arrangements’, accessed April 2023. Available at
https://www.rba.gov.au/publications/rdp/2023/2023-10/references.html
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Leading Indexes – Do They?
1 May 1986
RDP
8604
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/1986/8604.html
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Financial-asset Prices and Monetary Policy: Theory and Evidence | Conference – 1997
21 Jul 1997
Conferences
RBA Annual Conference – 1997 Financial-asset Prices and Monetary Policy: Theory and Evidence Frank Smets. 1. Introduction. The monetary-policy environment over the past decade in industrial countries has been increasingly characterised by low and
https://www.rba.gov.au/publications/confs/1997/smets.html
Job Loss, Subjective Expectations and Household Spending
18 Aug 2021
RDP
2021-08
These consumption losses also extend to the period after unemployment, and are smaller but still exist even when accounting for income losses.
https://www.rba.gov.au/publications/rdp/2021/2021-08/full.html
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Restructuring and Reform: China 2016 | Conference – 2016
18 Mar 2016
Conferences
Agricultural labour, by this accounting, declined 18 per cent in the four years to 2015, compared with 16 per cent in the four years to 2007, when workers were flooding into
https://www.rba.gov.au/publications/confs/2016/naughton.html
Where's the Money? An Investigation into the Whereabouts and Uses of Australian Banknotes
1 Dec 2018
RDP
2018-12
https://www.rba.gov.au/publications/rdp/2018/2018-12/full.html
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Wages and concentration
20 Nov 2023
RDP
2023-02
This is the case even after accounting for market-level concentration, which will be captured in the fixed effect structure. ... Of particular interest, Column 3 shows the results when accounting both for market- and firm-level concentration.
https://www.rba.gov.au/publications/rdp/2023/2023-02/wages-and-concentration.html
The Consequences of Low Interest Rates for the Australian Banking Sector
21 Dec 2022
RDP
2022-08
Australia's major banks – accounting for more than three-quarters of bank loans in Australia – maintained a fairly stable spread between their lending rates and their costs of debt (including deposits)
https://www.rba.gov.au/publications/rdp/2022/2022-08/full.html
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Does Monetary Policy Affect Non-mining Business Investment in Australia? Evidence from BLADE
21 Sep 2023
RDP
2023-09
The finding is robust to changing the number of lags in the controls, adding current controls (to loosen the inherent assumption of no contemporaneous effect from the shock) and accounting for
https://www.rba.gov.au/publications/rdp/2023/2023-09/full.html
A Factor Model Analysis of the Effects of Inflation Targeting on the Australian Economy | Conference – 2018
12 Apr 2018
Conferences
Meanwhile, there is no evidence for additional structural breaks once accounting for the break at the estimated dates or in 1993:Q1.
https://www.rba.gov.au/publications/confs/2018/hartigan-morley.html