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 B: Iron Ore Pricing
10 Aug 2012
SMP
– August 2012
With iron ore currently accounting for around one-fifth of Australia's exports, the greater use of shorter-term pricing has implications for the terms of trade.
https://www.rba.gov.au/publications/smp/2012/aug/box-b.html
Box A: Growth of Australia's Major Trading Partners
10 May 2014
SMP
– May 2014
At that time, Japan was Australia's largest trading partner, accounting for over one-quarter of Australia's exports (Graph A2).
https://www.rba.gov.au/publications/smp/2014/may/box-a.html
Box C: Developments in the Construction Sector
10 Aug 2007
SMP
– August 2007
According to ABS data, the number of apprentices working in the construction industry has almost doubled since 2002 – accounting for more than half of the rise in total apprentice numbers – and
https://www.rba.gov.au/publications/smp/2007/aug/box-c.html
Box D: Covered Bond Issuance by Australian Banks
10 Feb 2012
SMP
– February 2012
A comparison of 5-year covered bonds issued by the major Australian banks since the start of the year shows that after accounting for the cost of hedging back into Australian
https://www.rba.gov.au/publications/smp/2012/feb/box-d.html
Box C: The Household Services Sector
10 Nov 2013
SMP
– November 2013
But even accounting for the lower average hours worked in the household services sector, the employment share is greater than the output share as this sector is relatively labour intensive.
https://www.rba.gov.au/publications/smp/2013/nov/box-c.html
Box B: The Recent Deflation in Consumer Durables Prices
10 May 2013
SMP
– May 2013
Durable goods are a large component of the Consumer Price Index (CPI), accounting for nearly one-fifth of the CPI basket.
https://www.rba.gov.au/publications/smp/2013/may/box-b.html
Box D: Buybacks of Government Guaranteed Securities
10 Feb 2013
SMP
– February 2013
points cheaper for these ADIs to issue after accounting for their 70 basis point guarantee fee.
https://www.rba.gov.au/publications/smp/2013/feb/box-d.html
The Composition of China's Growth
10 Nov 2007
SMP
– November 2007
parity (PPP) terms, with China accounting for around one-quarter of world growth.
https://www.rba.gov.au/publications/smp/2007/nov/box-a.html
Box D: Updated Weights for the Consumer Price Index
27 Nov 2017
SMP
– November 2017
Expenditure on housing – which includes rents, the cost of building new dwellings, utilities and maintenance costs – has the largest weight in both the new index and the previous index, accounting for
https://www.rba.gov.au/publications/smp/2017/nov/box-d-updated-weights-for-the-consumer-price-index.html
Box C: Climate Change Mitigation Policy and the Macroeconomy
10 Feb 2009
SMP
– February 2009
With electricity and gas together accounting for 2 per cent of the CPI, this could be expected to add around 0.4 per cent to the CPI over the first few
https://www.rba.gov.au/publications/smp/2009/feb/box-c.html