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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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Financial Stability Review

4 Nov 2020 FSR - October 2020 PDF 3339KB
https://www.rba.gov.au/publications/fsr/2020/oct/pdf/financial-stability-review-2020-10.pdf

The Global Financial Environment

4 Nov 2020 FSR - October 2020 PDF 678KB
https://www.rba.gov.au/publications/fsr/2020/oct/pdf/01-global-financial-environment.pdf

Box A Risks from Investment Funds and the COVID-19 ...

4 Nov 2020 FSR PDF 298KB
Sources: Bloomberg; Tradeweb. investors to raise cash. This sudden increase in correlation led to additional selling by volatility targeting funds. ... Investors made large withdrawals from a range of investment funds as demand for cash increased and
https://www.rba.gov.au/publications/fsr/2020/oct/pdf/box-a-risks-from-investment-funds-and-the-covid-pandemic.pdf

4. Regulatory Developments Since March, the economic and financial ...

4 Nov 2020 FSR PDF 247KB
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/pdf/04-regulatory-developments.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

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

Box A: Risks from Investment Funds and the COVID-19 Pandemic

9 Oct 2020 FSR – October 2020
cent of system assets, with open-ended funds accounting for the majority of investment funds' assets (Graph A.1). ... Investors made large withdrawals from a range of investment funds as demand for cash increased and risk sentiment deteriorated (Graph A
https://www.rba.gov.au/publications/fsr/2020/oct/box-a-risks-from-investment-funds-and-the-covid-19-pandemic.html

The Australian and Global Financial Systems

27 Apr 2020 FSR - April 2020 PDF 824KB
https://www.rba.gov.au/publications/fsr/2020/apr/pdf/01-the-australian-and-global-financial-systems.pdf

Financial Stability Review

27 Apr 2020 FSR - April 2020 PDF 1210KB
https://www.rba.gov.au/publications/fsr/2020/apr/pdf/financial-stability-review-2020-04.pdf

The Australian and Global Financial Systems

9 Apr 2020 FSR – April 2020
The Reserve Bank worked closely with the large banks and cash-in-transit companies to ensure branches had sufficient cash supplies. ... At the same time, fund managers have needed additional cash for a range of reasons.
https://www.rba.gov.au/publications/fsr/2020/apr/the-australian-and-global-financial-systems.html