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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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Inflation

5 Aug 2022 SMP – August 2022
Graph 4.11. Rents – accounting for around 6 per cent of the CPI basket – increased by 0.7 per cent in the June quarter.
https://www.rba.gov.au/publications/smp/2022/aug/inflation.html

In Depth – Full Employment

6 Feb 2024 SMP - February 2024 PDF 336KB
https://www.rba.gov.au/publications/smp/2024/feb/pdf/04-in-depth-full-employment.pdf

Economic Conditions

6 Feb 2024 SMP - February 2024 PDF 1611KB
https://www.rba.gov.au/publications/smp/2024/feb/pdf/02-economic-conditions.pdf

Economic Outlook

6 Aug 2021 SMP – August 2021
However, household consumption is forecast to contract in the September quarter, accounting for most of the quarterly decline in GDP.
https://www.rba.gov.au/publications/smp/2021/aug/economic-outlook.html

Statement on Monetary Policy

3 Nov 2022 SMP - November 2022 PDF 7804KB
https://www.rba.gov.au/publications/smp/2022/nov/pdf/statement-on-monetary-policy-2022-11.pdf

Box B: Recent Developments in Chinese Equity Prices

10 May 2015 SMP – May 2015
Such comparisons are influenced by differences in accounting standards, but any difference is likely to result in Chinese ratios being understated relative to the United States.
https://www.rba.gov.au/publications/smp/2015/may/box-b.html

Economic Outlook

5 Nov 2020 SMP – November 2020
Substantial policy stimulus also contributed. Even still, the global recovery remains fragile and uneven, with differences in health outcomes and relative positions in global supply chains largely accounting for the wide
https://www.rba.gov.au/publications/smp/2020/nov/economic-outlook.html

Inflation

4 Aug 2022 SMP - August 2022 PDF 1534KB
https://www.rba.gov.au/publications/smp/2022/aug/pdf/04-inflation.pdf

Box B: Recent Developments in Chinese Equity Prices

7 May 2015 SMP - May 2015 PDF 177KB
https://www.rba.gov.au/publications/smp/2015/may/pdf/box-b.pdf

Box F: Growth in the Factors of Production

10 Nov 2009 SMP – November 2009
Capital services are estimated to represent around 40 per cent of total factor inputs into GDP, with labour accounting for around 60 per cent.
https://www.rba.gov.au/publications/smp/2009/nov/box-f.html