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RBA Glossary definition for cash accounting

cash accounting – Revenues and outlays recorded in an organisation's accounts when cash is collected or spent.

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The Australian Economic ‘Miracle’: A View from the North | Conference – 2000

24 Jul 2000 Conferences
Charles Bean
By contrast fiscal plans in some EU members are quite opaque, and accounting conventions allow governments to disguise the true budgetary position. ... In that case conventional growth accounting techniques will understate the contribution of ICT
https://www.rba.gov.au/publications/confs/2000/bean.html

MARTIN Gets a Bank Account: Adding a Banking Sector to the RBA's Macroeconometric Model

18 Jan 2022 RDP 2022-01
Anthony Brassil, Mike Major and Peter Rickards
cash rate and banks' cost of funding increases as the cash rate falls. ... The cash rate is held constant following the initial policy response to the shock (125 basis points, as in the stress testing exercise).
https://www.rba.gov.au/publications/rdp/2022/2022-01/full.html
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The Australian Financial System in the 2000s: Dodging the Bullet | Conference – 2011

24 Jul 2000 Conferences
Kevin Davis
declined, with the real expected cost of loan funds trending down somewhat from around 4 per cent, despite the increasing short-term cash rate. ... Over the decade, the accounting return on equity of the major banks hovered around the 15 per cent mark.
https://www.rba.gov.au/publications/confs/2011/davis.html

Conclusions

1 Jun 1992 RDP 9205
Nigel Dews, John Hawkins and Tracey Horton
Many companies, especially smaller firms, use ‘rules of thumb’ rather than calculations of discounted cash flows in assessing investment projects. ... Oblak and Helm (1980) surveyed multinational corporations and found three-quarters of them made
https://www.rba.gov.au/publications/rdp/1992/9205/conclusions.html
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Contagion Analysis

29 Sep 2015 RDP 2015-02
Alexandra Heath, Gerard Kelly and Mark Manning
In this section, we define liquid resources to be. where. is bank i's cash, cash equivalents and available-for-sale assets, C. ... Footnotes. The sum of cash, cash equivalents and available-for-sale assets is used as an imperfect proxy for a bank's
https://www.rba.gov.au/publications/rdp/2015/2015-02/contagion-analysis.html
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Restructuring and Reform: China 2016 | Conference – 2016

18 Mar 2016 Conferences
Barry Naughton
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 ... There is anecdotal evidence that, in some provinces, cash-strapped local
https://www.rba.gov.au/publications/confs/2016/naughton.html

Population Ageing, the Structure of Financial Markets and Policy Implications | Conference – 2006

23 Jul 2006 Conferences
W Todd Groome, Nicolas Blancher, Parmeshwar Ramlogan and Oksana Khadarina
However, by generating greater volatility in sponsor companies' balance sheets, fair-value accounting may also have unintended consequences, especially with regard to a pension fund's investment behaviour. ... The shift to fair-value accounting
https://www.rba.gov.au/publications/confs/2006/groome-blancher-ramlogan-khadarina.html

Discussion | Conference – 2018

12 Apr 2018 Conferences
the overnight cash rate – affects inflation. ... Reference. Stevens G (2016), ‘An Accounting’, Address given to the Anika Foundation Luncheon, Sydney, 10 August.
https://www.rba.gov.au/publications/confs/2018/archer-levin-disc.html

How Risky is Australian Household Debt?

25 Aug 2020 RDP 2020-05
Jonathan Kearns, Mike Major and David Norman
For example, lower interest rates will boost the equilibrium value of assets in a discounted cash flow model without leverage, but lower interest rates also allow households to take on more
https://www.rba.gov.au/publications/rdp/2020/2020-05/full.html
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The Determinants of Long-Run Growth | Conference – 1995

10 Jul 1995 Conferences
Steve Dowrick
It is likely that some part of the measured productivity slowdown as economies mature is due to problems of national accounting measurement. ... None of these changes will typically show up in standard national accounting measures of economic output.
https://www.rba.gov.au/publications/confs/1995/dowrick.html