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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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Trends in Australian Corporate Financing

17 Dec 2015 Bulletin – December 2015
Ashley Fang, Mitch Kosev and David Wakeling
The aggregate funding behaviour of the Australian non-financial corporate sector has been fairly steady over the period since the global financial crisis. However, this masks the quite divergent experiences of the resources and non-resources sectors.
https://www.rba.gov.au/publications/bulletin/2015/dec/4.html

Our People

21 Oct 2021 RBA Annual Report – 2021
The distribution of remuneration paid to Reserve Bank executives and other senior employees on an accrual basis is set out in the tables below. ... Notes. 1. The ‘Base salary’ column is prepared on an accrual basis and includes gross salary earned
https://www.rba.gov.au/publications/annual-reports/rba/2021/our-people.html

Measuring Profits from Currency Issue

10 Jul 1997 Bulletin – July 1997
As a result, the cash-flow measure shows a much larger increase in the mid 1970s than does the accrual measure. ... Similarly, the decline in nominal interest rates that has accompanied the fall in inflation has seen the accrual measure of seigniorage
https://www.rba.gov.au/publications/bulletin/1997/jul/1.html

Finance and Public-Private Partnerships

27 Jul 2014 Conferences PDF 297KB
RBA Conference Volume 2014
https://www.rba.gov.au/publications/confs/2014/pdf/engel-fischer-galetovic.pdf

Statement on Monetary Policy

10 Aug 2003 Bulletin – August 2003
Both imports and exports of information technology and communications (ITC) equipment have grown strongly over recent years, with China now accounting for a larger proportion of world ITC equipment exports than ... Overall, Australia has maintained its
https://www.rba.gov.au/publications/bulletin/2003/aug/1.html

Financial Flows and Infrastructure Financing

27 Jul 2014 Conferences PDF 3397KB
RBA Conference Volume 2014
https://www.rba.gov.au/publications/confs/2014/pdf/conf-vol-2014.pdf

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

Balance Sheet Restructuring and Investment

30 Nov 2009 RDP PDF 95KB
These trends were reflected in accounting measures of the corporate sector’sbalance sheets. ... iii) Trade creditors (or accounts payable to suppliers). (iv) 'Other' includes all other liabilities not separately identified such as accruals, andtax
https://www.rba.gov.au/publications/rdp/1993/pdf/rdp9308.pdf

Funding the Australian Resources Investment Boom

20 Mar 2013 Bulletin PDF 1504KB
Reserve Bank of Australia Bulletin March 2013
https://www.rba.gov.au/publications/bulletin/2013/mar/pdf/bu-0313-6.pdf

THE ROLE MD CONSEQUENCES O XNVESTMENT IN RECENT AUSTRALIM ...

17 Oct 2014 RDP PDF 2073KB
THE ROLE MD CONSEQUENCES O XNVESTMENT IN RECENT AUSTRALIM. ECONOMIC GROWTH. Jeffrey Carmichael and Nigel Dews. Reserve Bank of Australia. Research Discussion Paper. 8704. April 1987. Paper originally prepared for conference on "Recent Australian
https://www.rba.gov.au/publications/rdp/1987/pdf/rdp8704.pdf