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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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
Inflation
10 Nov 2023
SMP
– November 2023
Inflation | Statement on Monetary Policy – November 2023
https://www.rba.gov.au/publications/smp/2023/nov/inflation.html
Box B: Iron Ore and Coal Cost Curves
10 Aug 2014
SMP
– August 2014
As noted before, there is some error in the measurement of the level of the cost curves, but even accounting for some omitted costs, at the current spot prices of around
https://www.rba.gov.au/publications/smp/2014/aug/box-b.html
Box C: Recent Trends in Hybrid Issuance
10 Nov 2012
SMP
– November 2012
Accounting for the redemption of existing hybrids, the issuing banks have raised $2.9 billion in net new Tier 1 capital, which is equivalent to 0.3 per cent of their ... This requirement only applies if the security is classified as a liability under
https://www.rba.gov.au/publications/smp/2012/nov/box-c.html
Inflation
6 May 2022
SMP
– May 2022
Graph 4.12. Rents – accounting for around 6 per cent of the CPI basket – increased by 0.6 per cent in the March quarter, after increasing by 0.1 per cent
https://www.rba.gov.au/publications/smp/2022/may/inflation.html
Inflation
4 Nov 2022
SMP
– November 2022
Graph 4.11. Rents – accounting for around 6 per cent of the CPI basket – increased by 1.3 per cent in the September quarter, reflecting historically low vacancy rates across the
https://www.rba.gov.au/publications/smp/2022/nov/inflation.html
Economic Conditions
6 Feb 2024
SMP
– February 2024
Economic Conditions | Statement on Monetary Policy – February 2024
https://www.rba.gov.au/publications/smp/2024/feb/economic-conditions.html
Domestic Financial Conditions
10 Nov 2023
SMP
– November 2023
Domestic Financial Conditions | Statement on Monetary Policy – November 2023
https://www.rba.gov.au/publications/smp/2023/nov/domestic-financial-conditions.html
Box A: Thermal Coal Prices
10 Feb 2013
SMP
– February 2013
Thermal coal is Australia's third largest commodity export by value, accounting for around 6 per cent of total export income in 2011/12. ... Globally, most thermal coal is used in the country where it is produced, with traded thermal coal accounting for
https://www.rba.gov.au/publications/smp/2013/feb/box-a.html
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