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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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
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
Introduction
10 Nov 2006
SMP
– November 2006
Japan has long been Australia's most important export destination, accounting for 18 per cent of total goods and services export values in 2005 (Table A1).
https://www.rba.gov.au/publications/smp/2006/nov/box-a.html
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
Box B: The Domestic Credit-wrapped Bond Market
10 Aug 2008
SMP
– August 2008
There are currently around $27 billion credit-wrapped bonds outstanding in Australia, accounting for 7 per cent of the domestic non-government bond market (Graph B1).
https://www.rba.gov.au/publications/smp/2008/aug/box-b.html
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
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
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
Box A: Insights from Liaison
4 Nov 2022
SMP
– November 2022
Some of the positions noted to be difficult to fill were those in information technology, human resources, accounting, construction-related trades and in the rural sector.
https://www.rba.gov.au/publications/smp/2022/nov/box-a-insights-from-liaison.html
Box C: Resource Exports in 2011
10 May 2012
SMP
– May 2012
Iron ore is Australia's most significant export, accounting for around 20 per cent of total export values in 2011.
https://www.rba.gov.au/publications/smp/2012/may/box-c.html