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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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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

Household and Business Finances in Australia

6 Apr 2023 FSR – April 2023
Household and Business Finances in Australia | Financial Stability Review – April 2023

Appendix B: The Application of Accrual Accounting to the Calculation of Net Compensation | The Operation of the Interchange Standards – May …

9 Mar 2023
The Operation of the Interchange Standards: Conclusions Paper Appendix B: The Application of Accrual Accounting to the Calculation of Net Compensation. ... arrangement. The commentary draws on the observations in Box B, regarding the application of

Note 1 – Summary of Accounting Policies | Financial Statements

3 Aug 1999 RBA Annual Report – 1999
Reserve Bank of Australia Annual Report – 1999 Financial Statements Note 1 – Summary of Accounting Policies. ... The statements are a general purpose financial report prepared in accordance with Australian Accounting Standards.

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.

The Transmission of Monetary Policy through Banks' Balance Sheets | Conference – 2018

12 Apr 2018 Conferences
Anthony Brassil, Jon Cheshire and Joseph Muscatello
Table 2: Stylised Balance Sheet. Assets. Funding. Non-discretionary. Cash and liquid assets Securities. ... decisions that may occur at the same time as the cash rate changes.

Bonds and Benchmarks

19 Mar 2019 Speech
Christopher Kent
Speech delivered by Christopher Kent, Assistant Governor (Financial Markets), to the KangaNews DCM Summit, Sydney

Explainers | Education

4 May 2023
Succinct resources explaining key economic concepts.

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,

Where's the Money? An Investigation into the Whereabouts and Uses of Australian Banknotes

1 Dec 2018 RDP 2018-12
Richard Finlay, Andrew Staib and Max Wakefield
We refer to this as the number of days cash spends in transit. ... Figure 12: The Velocity of Cash. Average turnover of transactional stock per month.
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