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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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
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
Inflation
4 Aug 2022
SMP
- August 2022
PDF
1534KB
https://www.rba.gov.au/publications/smp/2022/aug/pdf/04-inflation.pdf
Box B: Recent Developments in Chinese Equity Prices
7 May 2015
SMP
- May 2015
PDF
177KB
https://www.rba.gov.au/publications/smp/2015/may/pdf/box-b.pdf
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 C: The Household Services Sector
7 Nov 2013
SMP
– November 2013
PDF
123KB
https://www.rba.gov.au/publications/smp/2013/nov/pdf/box-c.pdf
Submission to the Financial System Inquiry March 2014
10 Nov 2017
Submissions
PDF
3041KB
Financial System Inquiry
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-2014-03/pdf/financial-system-inquiry-2014-03.pdf
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 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 B: China and International Trade
8 Aug 2003
SMP
PDF
44KB
Both imports and exports ofinformation technology andcommunications (ITC) equipment havegrown strongly over recent years, with Chinanow accounting for a larger proportion ofworld ITC equipment exports than any othercountry in the region
https://www.rba.gov.au/publications/smp/2003/aug/pdf/box-b.pdf