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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Financial Stability Review - September 2005
26 Sep 2005
FSR
- September 2005
PDF
494KB
https://www.rba.gov.au/publications/fsr/2005/sep/pdf/0905.pdf
The Operation of the Interchange Standards: Consultation Paper
28 Feb 2019
Consultations
PDF
990KB
relevant standard in the early years of the contract if a cash accounting approach was applied to these. ... 4 In broad terms, cash accounting recognises benefits when they are paid or received, whereas accrual accounting.
https://www.rba.gov.au/publications/consultations/201902-operation-of-the-interchange-standards/pdf/201902-operation-of-the-interchange-standards.pdf
Box E: The 2018 Financial Sector Assessment Program (FSAP) Review of Australia
12 Apr 2019
FSR
– April 2019
The exercise covered the 10 largest banks, accounting for nearly 90 per cent of total banking system assets. ... The IMF found that a severe and sustained funding shock that persisted beyond the 30-day period covered by the LCR would see three banks
https://www.rba.gov.au/publications/fsr/2019/apr/box-e.html
Financial Stability Review - March 2024
26 Mar 2024
FSR
- March 2024
PDF
2619KB
https://www.rba.gov.au/publications/fsr/2024/mar/pdf/financial-stability-review-2024-03.pdf
5.4 Focus Topic: Interest Rate Risk
9 Oct 2023
FSR
- October 2023
PDF
276KB
https://www.rba.gov.au/publications/fsr/2023/oct/pdf/08-focus-topic-interest-rate-risk.pdf
The Current Payments Landscape | Results of the Reserve Bank of Australia's 2010 Consumer Payments Use Study June 2011 | Consultations
7 Jun 2011
Consultations
Cash use was most dominant for respondents who valued privacy and speed of processing. ... Source: Roy Morgan Research. Consumers' cash withdrawal behaviour has changed significantly over the past three years.
https://www.rba.gov.au/publications/consultations/201106-strategic-review-innovation/results/current-payments-landscape.html
2. Resilience of Australian Households and Businesses
9 Oct 2023
FSR
- October 2023
PDF
1571KB
https://www.rba.gov.au/publications/fsr/2023/oct/pdf/02-household-business-finances-in-australia.pdf
The Australian Financial System
7 Oct 2022
FSR
– October 2022
In 2022, five superannuation funds failed the performance test (four of which also failed in 2021), accounting for 3 per cent of financial assets. ... A large portion of superannuation funds financial assets are liquid (such as cash, bonds and equities)
https://www.rba.gov.au/publications/fsr/2022/oct/australian-financial-system.html
Household and Business Finances in Australia
25 Apr 2023
FSR
- April 2023
PDF
1112KB
https://www.rba.gov.au/publications/fsr/2023/apr/pdf/03-household-business-finances.pdf
The Global Financial Environment
9 Oct 2020
FSR
– October 2020
increased demand for cash and caused market dysfunction, leading to a tightening in global financial conditions. ... on how banks should approach the accounting issue of provisioning against future losses in a time of considerable uncertainty.
https://www.rba.gov.au/publications/fsr/2020/oct/global-financial-environment.html