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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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International Economic Developments

10 Feb 2009 SMP – February 2009
If enacted, this could see the fiscal deficit in 2009 reach its highest level in the post-war period – even before accounting for funding costs associated with the Troubled Asset Relief
https://www.rba.gov.au/publications/smp/2009/feb/intl-eco-dev.html

Box D: Covered Bond Issuance by Australian Banks

9 Feb 2012 SMP – February 2012 PDF 492KB
https://www.rba.gov.au/publications/smp/2012/feb/pdf/box-d.pdf

Box A: The Chinese Residential Property Market

7 Aug 2014 SMP - August 2014 PDF 643KB
https://www.rba.gov.au/publications/smp/2014/aug/pdf/box-a.pdf

Statement on Monetary Policy

8 Aug 2022 SMP - August 2022 PDF 5922KB
https://www.rba.gov.au/publications/smp/2022/aug/pdf/statement-on-monetary-policy-2022-08.pdf

Statement on Monetary Policy - November 2006

10 Nov 2006 SMP PDF 549KB
Reserve Bank of Australia
https://www.rba.gov.au/publications/smp/2006/nov/pdf/1106.pdf

Inflation

10 Feb 2020 SMP - November 2018 PDF 2114KB
https://www.rba.gov.au/publications/smp/2018/nov/pdf/04-inflation.pdf

Box C: Minimum Wage Decision

10 Aug 2017 SMP – August 2017
Nearly one-quarter of all employees, accounting for around 15 per cent of the national wage bill, are covered by awards (Graph C2).
https://www.rba.gov.au/publications/smp/2017/aug/box-c-minimum-wage-decision.html

Statement on Monetary Policy

30 Jul 2003 SMP PDF 40KB
There are over one million small businessesin Australia, accounting for 95 per cent bynumber of all businesses and around30 per cent of private sector output.1 Thesebusinesses cover a wide range
https://www.rba.gov.au/publications/smp/2001/may/pdf/box-a.pdf

Box B: The Recent Deflation in Consumer Durables Prices

9 May 2013 SMP - May 2013 PDF 84KB
https://www.rba.gov.au/publications/smp/2013/may/pdf/box-b.pdf

Box A: The Rise of India

6 May 2004 SMP PDF 47KB
This compares withChina’s current rank as the third largesttrading nation in the world, accounting foraround 6 per cent of world merchandisetrade.
https://www.rba.gov.au/publications/smp/2004/may/pdf/box-a.pdf