Search: accrual accounting

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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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Box C: Fiscal Policy and Economic Activity

11 Aug 2015 SMP – August 2015
The projections also depend on whether the flows are measured using cash or accrual accounting principles. ... Broadly speaking, accrual measures record when commitments between two parties are created, whereas cash measures record when payments are
https://www.rba.gov.au/publications/smp/2015/aug/box-c-fiscal-policy-and-aconomic-activity.html

Statement on Monetary Policy - August 2015

7 Aug 2015 SMP - August 2015 PDF 1966KB
https://www.rba.gov.au/publications/smp/2015/aug/pdf/0815.pdf

Box C: Fiscal Policy and Economic Activity

6 Aug 2015 SMP PDF 153KB
https://www.rba.gov.au/publications/smp/2015/aug/pdf/box-c-fiscal-policy-and-aconomic-activity.pdf

Statement on Monetary Policy - August 2006

3 Aug 2006 SMP PDF 759KB
Reserve Bnak of Australia
https://www.rba.gov.au/publications/smp/2006/aug/pdf/0806.pdf

Financial Stability Review

1 Apr 2004 FSR PDF 611KB
Financial Stability ReviewMarch 2004. Foreword 1. Overview 2. The Macroeconomic Environment 4. Box A: Tax Data on Households’ Property Investment Exposures 17. Box B: The Use of Debt Agreements as an Alternative to Personal Bankruptcy 19.
https://www.rba.gov.au/publications/fsr/2004/mar/pdf/0304.pdf

Statement on Monetary Policy - May 2024

8 May 2024 SMP - May 2024 PDF 3509KB
https://www.rba.gov.au/publications/smp/2024/may/pdf/statement-on-monetary-policy-2024-05.pdf

Economic Conditions

7 May 2024 SMP – May 2024
Economic Conditions | Statement on Monetary Policy – May 2024
https://www.rba.gov.au/publications/smp/2024/may/economic-conditions.html

Financial Conditions

7 May 2024 SMP – May 2024
Financial Conditions | Statement on Monetary Policy – May 2024
https://www.rba.gov.au/publications/smp/2024/may/financial-conditions.html

Financial Stability Review - March 2024

26 Mar 2024 FSR - March 2024 PDF 2619KB
https://www.rba.gov.au/publications/fsr/2024/mar/pdf/financial-stability-review-2024-03.pdf

The Global and Macro-financial Environment

22 Mar 2024 FSR – March 2024
The Global and Macro-financial Environment | Financial Stability Review – March 2024
https://www.rba.gov.au/publications/fsr/2024/mar/the-global-and-macro-financial-environment.html