Search: accrual accounting

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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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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

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

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

RBA Australian Corporates' Sources and Uses of Funds

10 Oct 2009 Bulletin – October 2009
Susan Black, Joshua Kirkwood and Shah Shah Idil
While cash profits tend to be correlated with accounting profits, they can differ significantly at times. ... This is because accounting profits are prepared on the basis of the accrual method, whereby revenues are recorded when they are earned and
https://www.rba.gov.au/publications/bulletin/2009/oct/1.html

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

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

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

Funding the Australian Resources Investment Boom

22 Mar 2013 Bulletin – March 2013
Ivailo Arsov, Ben Shanahan and Thomas Williams
Investment by the Australian resources sector has risen steadily since the early 2000s to be at record levels. Most of the investment has been made by publicly listed companies, with contributions split evenly between Australian and foreign listed
https://www.rba.gov.au/publications/bulletin/2013/mar/6.html

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

Australian Corporates' Sources and Use of Funds

9 Oct 2009 Bulletin PDF 205KB
Reserve Bank of Australia Bulletin October 2009
https://www.rba.gov.au/publications/bulletin/2009/oct/pdf/bu-1009-1.pdf