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.
Search Results
Box C: Fiscal Policy and Economic Activity
6 Aug 2015
SMP
PDF
153KB
https://www.rba.gov.au/publications/smp/2015/aug/pdf/box-c-fiscal-policy-and-aconomic-activity.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
Measuring Profits from Currency Issue
22 Feb 2001
Bulletin
PDF
33KB
As aresult, the cash-flow measure shows a muchlarger increase in the mid 1970s than doesthe accrual measure. ... nominal interest ratesthat has accompanied the fall in inflation hasseen the accrual measure of seigniorage fallin the 1990s.
https://www.rba.gov.au/publications/bulletin/1997/jul/pdf/bu-0797-1.pdf
Do Interest Rates Affect Business Investment? Evidence from Australian Company-level Data
27 Apr 2018
RDP
PDF
1257KB
3.2.2 Cost of finance 16. 4. Accounting for Sample Selection 17. ... R&D. While a number of recent papers have demonstrated the importance of accounting for.
https://www.rba.gov.au/publications/rdp/2018/pdf/rdp2018-05.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
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
Reserve Bank of Australia Annual Report 2023
18 Oct 2023
RBA Annual Report
- 2023
PDF
402KB
https://www.rba.gov.au/publications/annual-reports/rba/2023/pdf/notes.pdf
Financial Stability Review
1 Apr 2004
FSR
PDF
611KB
Financial Stability ReviewMarch 2004. Foreword 1. Overview 2. The Macroeconomic Environment 4. Box A: Tax Data on Households’ Property Investment Exposures 17. Box B: The Use of Debt Agreements as an Alternative to Personal Bankruptcy 19.
https://www.rba.gov.au/publications/fsr/2004/mar/pdf/0304.pdf
The Provision of Financial Services – Trends, Prospects and Implications
30 Nov 2009
RDP
PDF
301KB
9 Data definitions and sources for all graphs and tables can be found in the Data Appendix.10 Differences in accounting practices across countries make it difficult to compare gearing.
https://www.rba.gov.au/publications/rdp/1993/pdf/rdp9315.pdf
Notes to and Forming Part of the Financials Statements
9 Aug 2023
RBA Annual Report
- 2022
PDF
284KB
https://www.rba.gov.au/publications/annual-reports/rba/2022/pdf/notes.pdf