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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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2022

13 Jul 2022 Bulletin
Insights into the economy and financial system from teams throughout the Reserve Bank of Australia
https://www.rba.gov.au/publications/bulletin/2022/

Statement on Monetary Policy

10 Feb 2002 Bulletin – February 2002
There has also been a lot of questioning of the adequacy of accounting and corporate governance arrangements. ... Historically the focus was on ‘as reported’ earnings, which includes all receipts less expenses, as defined by generally accepted
https://www.rba.gov.au/publications/bulletin/2002/feb/1.html

Statement on Monetary Policy

10 Feb 2004 Bulletin – February 2004
The national accounting estimate of profits remains the best available as it is consistent over time and captures all profits earned by US companies. ... Graph A2. The strong growth observed in the national accounting measure of profits has also been
https://www.rba.gov.au/publications/bulletin/2004/feb/1.html

How Have Australian Banks Responded to Tighter Capital and Liquidity Requirements?

15 Jun 2017 Bulletin – June 2017
Tim Atkin and Belinda Cheung
Australian banks have responded to tighter regulatory requirements for capital and liquidity over the past decade, which has strengthened their resilience to adverse shocks. While banks are now in a much better position to deal with these types of
https://www.rba.gov.au/publications/bulletin/2017/jun/5.html

Bulletin June Quarter 2023

29 Sep 2023 Bulletin - June 2023 PDF 7089KB
https://www.rba.gov.au/publications/bulletin/2023/jun/pdf/bulletin-2023-06.pdf

The Cash Market

15 Dec 2016 Bulletin – December 2016
Al Hing, Gerard Kelly and David Olivan
The cash market is the market for unsecured, overnight loans between banks. The weighted average of interest rates on these loans is the cash rate, the Reserve Bank's operational target for monetary policy and an important financial benchmark. Over
https://www.rba.gov.au/publications/bulletin/2016/dec/4.html

Recent Trends in Australian Banks' Bond Issuance

10 Mar 2010 Bulletin – March 2010
Susan Black, Anthony Brassil and Mark Hack
The banks have issued guaranteed bonds both in the domestic and offshore markets, with Australian dollar and US dollar bonds accounting for the bulk of these, though other currencies have included ... Graph 6. Bonds are an important source of funding for
https://www.rba.gov.au/publications/bulletin/2010/mar/5.html

Bulletin

17 Apr 2024 Bulletin - April 2024 PDF 7253KB
https://www.rba.gov.au/publications/bulletin/2024/apr/pdf/bulletin-2024-04.pdf

India's Services Exports

10 Dec 2012 Bulletin – December 2012
Markus Hyvonen and Hao Wang
The ITS sector is also predominantly export oriented, with exports accounting for around two-thirds of its revenue (NASSCOM 2011). ... Nonetheless, business process outsourcing is still an important source of export revenue, accounting for around 10 per
https://www.rba.gov.au/publications/bulletin/2012/dec/4.html

Bulletin

29 Jan 2024 Bulletin - January 2024 PDF 5775KB
https://www.rba.gov.au/publications/bulletin/2024/jan/pdf/bulletin-2024-01.pdf