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RBA Glossary definition for cash accounting

cash accounting – Revenues and outlays recorded in an organisation's accounts when cash is collected or spent.

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Cash

8 Aug 2017 RDP 2017-04
Mary-Alice Doyle, Chay Fisher, Ed Tellez and Anirudh Yadav
Cash. Mary-Alice Doyle, Chay Fisher, Ed Tellez and Anirudh Yadav. July 2017. ... Cash continues to be used more often for lower-value transactions – it was the most common way of making payments of $10 or less in 2016, accounting for over 60 per
https://www.rba.gov.au/publications/rdp/2017/2017-04/cash.html
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Cash Withdrawal Symptoms

20 Jun 2019 Bulletin – June 2019
Luc Delaney, Aidan O'Hara and Richard Finlay
Most Australians don't have to travel more than a few kilometres to deposit or withdraw cash.
https://www.rba.gov.au/publications/bulletin/2019/jun/cash-withdrawal-symptoms.html

Accounting for Sample Selection

6 May 2018 RDP 2018-05
Jonathan Hambur and Gianni La Cava
This might be the case if, for instance, companies that have outstanding floating-rate debt receive higher cash flows when rates fall, which could stimulate investment if they are financially constrained ... Ippolito, Ozdagli and Perez-Orive 2017).
https://www.rba.gov.au/publications/rdp/2018/2018-05/accounting-for-sample-selection.html
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Note 1 – Accounting Policies | Financial Statements

25 Oct 2010 RBA Annual Report – 2010
Reserve Bank of Australia Annual Report – 2010 Financial Statements Note 1 – Accounting Policies. ... Elections as to the accounting treatment under AIFRS made by the Bank are noted appropriately.
https://www.rba.gov.au/publications/annual-reports/rba/2010/fin-statements/note-1.html

Panic, Pandemic and Payment Preferences

3 Jun 2020 Speech
Michele Bullock
Speech delivered by Michele Bullock, Assistant Governor (Financial System), Morgan Stanley Disruption Evolved Webcast, Sydney
https://www.rba.gov.au/speeches/2020/sp-ag-2020-06-03.html

Reserve Bank of Australia Annual Report – 2023

19 Oct 2023 Annual Report
Our yearly report on the operations of the Reserve Bank of Australia.
https://www.rba.gov.au/publications/annual-reports/rba/2023/

Note 1 – Accounting Policies | Financial Statements

20 Sep 2018 RBA Annual Report – 2018
Reserve Bank of Australia Annual Report – 2018 Financial Statements Note 1 – Accounting Policies. ... The RBA accrues interest daily on open repurchase agreements at the target cash rate.
https://www.rba.gov.au/publications/annual-reports/rba/2018/financial-statements/note-1.html

Firms' Investment Decisions and Interest Rates

18 Jun 2015 Bulletin – June 2015
Kevin Lane and Tom Rosewall
Firms typically evaluate investment opportunities by calculating expected rates of return and the payback period (the time taken to recoup the capital outlay). Liaison and survey evidence indicate that Australian firms tend to require expected
https://www.rba.gov.au/publications/bulletin/2015/jun/1.html

Summary of Accounting Policies | Financial Statements | Reserve Bank of Australia Annual Report - 1992

30 Jun 1992 Annual Report
Reserve Bank of Australia Annual Report – 1992 Financial Statements Summary of Accounting Policies. ... Australian Accounting Standards are followed to the extent that they do not conflict with the Reserve Bank Act and are relevant to a central bank.
https://www.rba.gov.au/publications/annual-reports/rba/1992/fin-statements/note-1.html

Note 1 – Accounting Policies | Financial Statements

12 Sep 2014 RBA Annual Report – 2014
Reserve Bank of Australia Annual Report – 2014 Financial Statements Note 1 – Accounting Policies. ... Reserve Bank of Australia and Controlled Entity. Previous Accounting Standard. Revised Accounting Standard.
https://www.rba.gov.au/publications/annual-reports/rba/2014/fin-statements/note-1.html