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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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Does Monetary Policy Affect Non-mining Business Investment in Australia? Evidence from BLADE

21 Sep 2023 RDP 2023-09
Jonathan Hambur
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

China's Institutional Impediments to Productivity Growth | Conference – 2016

18 Mar 2016 Conferences
Harry X Wu
Accounting for Industry Origin of TFP. The widely used aggregate production function approach to TFP analysis is implicitly subject to very stringent assumptions. ... This Domar weighting scheme. , originated by Domar (1961), plays a key role in the
https://www.rba.gov.au/publications/confs/2016/wu.html

Cash

8 Aug 2017 RDP 2017-04
Mary-Alice Doyle, Chay Fisher, Ed Tellez and Anirudh Yadav
Cash continues to be used more often for lower-value transactions – it was the most common way of making payments of $10 or less in 2016, accounting for over 60 per
https://www.rba.gov.au/publications/rdp/2017/2017-04/cash.html
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Understanding OECD Output Correlations

1 Sep 2001 RDP 2001-05
Glenn Otto, Graham Voss and Luke Willard
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/2001/2001-05.html
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The Transmission of Monetary Policy through Banks' Balance Sheets | Conference – 2018

12 Apr 2018 Conferences
Anthony Brassil, Jon Cheshire and Joseph Muscatello
RBA Annual Conference – 2018 The Transmission of Monetary Policy through Banks' Balance Sheets Anthony Brassil, Jon Cheshire and Joseph Muscatello. 1.7. MB. The Reserve Bank of Australia's (RBA's) policy rate (known as the ‘cash rate’) is not
https://www.rba.gov.au/publications/confs/2018/brassil-cheshire-muscatello.html

The Profitability of Speculators in Currency Futures Markets

1 Sep 2004 RDP 2004-07
Jonathan Kearns and Phil Manners
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/2004/2004-07.html
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Twenty-five Years of Inflation Targeting in Australia | Conference – 2018

12 Apr 2018 Conferences
Guy Debelle
Stevens G (2016), ‘An Accounting’, Address given to the Anika Foundation Luncheon, Sydney, 10 August.
https://www.rba.gov.au/publications/confs/2018/debelle.html

A History of Australian Equities

1 Jun 2019 RDP 2019-04
Thomas Mathews
Banks. The modern listed banking sector is fairly concentrated, with the four major banks accounting for the majority of the market capitalisation of the sector. ... Historically, it was common to exclude intangible assets when reporting balance sheets;
https://www.rba.gov.au/publications/rdp/2019/2019-04/full.html
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Monetary and Macroprudential Policies: The Case for a Separation of Powers | Conference – 2018

12 Apr 2018 Conferences
Ben Broadbent
I think there would be risks in asking the central bank to meet a wide range of objectives with no distinctive accounting for the use of its various tools.
https://www.rba.gov.au/publications/confs/2018/broadbent.html

Start Spreading the News: News Sentiment and Economic Activity in Australia

23 Dec 2020 RDP 2020-08
Kim Nguyen and Gianni La Cava
This news indicator predicts changes in the cash rate even after accounting for other important determinants of the cash rate, such as the RBA's forecasts for the economy. ... We also present novel estimates of monetary policy-related news sentiment,
https://www.rba.gov.au/publications/rdp/2020/2020-08/full.html
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