Search: cash accounting
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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The Australian Financial System
10 Sep 2007
FSR
– September 2007
These operations have meant that the cash rate has remained very close to its target of 6.50 per cent through this period. ... changes to accounting standards is likely to affect the composition of capital going forward.
https://www.rba.gov.au/publications/fsr/2007/sep/aus-fin-sys.html
The Australian Financial System
20 Oct 2018
FSR
– October 2018
Interest rates in short-term wholesale funding markets have risen notably this year, despite the official cash rate remaining stable. ... Total assets now amount to $2.7 trillion, accounting for three-quarters of the assets in the managed fund sector.
https://www.rba.gov.au/publications/fsr/2018/oct/aus-fin-sys.html
Regulatory Developments
9 Oct 2020
FSR
– October 2020
Prudential authorities have also sought to mitigate some of the procyclical effects of the pandemic-induced downturn by issuing guidance on certain accounting standards, particularly the treatment of expected credit losses, ... The objective is to
https://www.rba.gov.au/publications/fsr/2020/oct/regulatory-developments.html
Developments in the Financial System Architecture
10 Feb 2020
FSR
- April 2017
PDF
1324KB
https://www.rba.gov.au/publications/fsr/2017/apr/pdf/dev-fin-sys-arch.pdf
Overview
10 Sep 2009
FSR
– September 2009
Wholesale borrowing costs increased significantly relative to the cash rate, and in some cases funding markets were effectively closed. ... Key areas of focus include capital and liquidity standards, systemic risk, compensation and incentives, and
https://www.rba.gov.au/publications/fsr/2009/sep/overview.html
Financial Intermediaries
10 Sep 2006
FSR
– September 2006
Banks' interest margins continue to be under downward pressure, although the accounting changes associated with IFRS make comparisons with the past difficult. ... The average interest rate on these accounts is 5.8 per cent, only slightly below the
https://www.rba.gov.au/publications/fsr/2006/sep/fin-intermed.html
Financial Stability Review - March 2005
12 Jul 2005
FSR
PDF
1040KB
Reserve Bank of Australia
https://www.rba.gov.au/publications/fsr/2005/mar/pdf/0305.pdf
The Australian Financial System
10 Sep 2008
FSR
– September 2008
adjusting for changes in accounting standards, is around the average of the past decade (Graph 18). ... ratio has been significantly offset by accounting changes associated with the introduction of IFRS and changes to the definition of regulatory capital
https://www.rba.gov.au/publications/fsr/2008/sep/aus-fin-sys.html
Household and Business Finances
21 Nov 2022
FSR
- April 2022
PDF
1082KB
https://www.rba.gov.au/publications/fsr/2022/apr/pdf/02-household-business-finances.pdf
Box D: Stress Testing and Australian Bank Resilience
7 Oct 2022
FSR
– October 2022
The Reserve Banks stress testing model translates a macroeconomic scenario into implications for bank capital ratios through a series of decision rules and accounting identities. ... Baseline scenario. – the cash rate increases broadly in line with
https://www.rba.gov.au/publications/fsr/2022/oct/box-d-stress-testing-and-australian-bank-resilience.html