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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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Official Reserve Assets – March 2024

7 Mar 2024 Statistics
From 1 July 1996, foreign currency securities sold and cash lent under repurchase agreements as well as gold lent under gold loan transactions are retained for accounting purposes as foreign currency ... investments in the Bank's balance sheet, along
https://www.rba.gov.au/statistics/frequency/reserve-assets.html

RBA Australian Corporates' Sources and Uses of Funds

10 Oct 2009 Bulletin – October 2009
Susan Black, Joshua Kirkwood and Shah Shah Idil
While cash profits tend to be correlated with accounting profits, they can differ significantly at times. ... For example, asset writedowns (and conversely, upward revaluations) are one such item that has recently contributed to quite large differences
https://www.rba.gov.au/publications/bulletin/2009/oct/1.html

Cash Rate Procedures Manual | Cash Rate Methodology | Market Operations Resources

6 Oct 2022
Cash Rate Procedures Manual of the methodology of the cash rate.
https://www.rba.gov.au/mkt-operations/resources/cash-rate-methodology/cash-rate-procedures-manual.html

Note 1 – Accounting Policies | Financial Statements

16 Oct 2013 RBA Annual Report – 2013
Reserve Bank of Australia Annual Report – 2013 Financial Statements Note 1 – Accounting Policies. ... AASB 119 – Employee Benefits and AASB 2011–10 – Amendments to Australian Accounting Standards.
https://www.rba.gov.au/publications/annual-reports/rba/2013/fin-statements/note-1.html

Note 1 – Accounting Policies | Financial Statements

29 Aug 2011 RBA Annual Report – 2011
Reserve Bank of Australia Annual Report – 2011 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/2011/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

Changes to Statistical Tables

14 Mar 2024 Statistics
Further details on the use of Expert Judgement can be found in the Cash Rate Procedures Manual. ... Assets; Other managed funds; Cash management trusts. Assets; Other managed funds; Common funds.
https://www.rba.gov.au/statistics/tables/changes-to-tables.html

Bonds and Benchmarks

19 Mar 2019 Speech
Christopher Kent
Speech delivered by Christopher Kent, Assistant Governor (Financial Markets), to the KangaNews DCM Summit, Sydney
https://www.rba.gov.au/speeches/2019/sp-ag-2019-03-19.html

Some Features of the Australian Payments System

10 Dec 1998 Bulletin – December 1998
Michele Bullock and Luci Ellis
The cheque is still the most important non-cash payment instrument, accounting for almost 85 per cent of low-value payments in 1997, in value terms, down only 5 percentage points ... The United States is an outlier where cheques are especially important,
https://www.rba.gov.au/publications/bulletin/1998/dec/1.html

The Cost of Inflation in Australia | Conference – 1992

10 Jul 1992 Conferences
Doug McTaggart
Inflation increases the effective tax rate on profits because it reduces the real value of depreciation allowances when nominally fixed historical cost accounting methods are used, and because of the common ... In addition, the government uses
https://www.rba.gov.au/publications/confs/1992/mctaggart.html