Search: accrual accounting
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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Data and Stylised Facts
6 May 2018
RDP
2018-05
It is an accrual-based measure because it recognises investment at the time the expense is incurred and not when the cash is spent. ... While a number of recent papers have demonstrated the importance of accounting for investment in intangibles when
https://www.rba.gov.au/publications/rdp/2018/2018-05/data-and-stylised-facts.html
Do Interest Rates Affect Business Investment? Evidence from Australian Company-level Data
1 Apr 2018
RDP
2018-05
This paper highlights the importance of accounting for this heterogeneity when analysing the relationship between the cost of finance and investment. ... This adjustment is difficult and imprecise due to data limitations, and due to the accounting
https://www.rba.gov.au/publications/rdp/2018/2018-05/full.html