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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 Global and Macro-financial Environment

22 Mar 2024 FSR – March 2024
The Global and Macro-financial Environment | Financial Stability Review – March 2024
https://www.rba.gov.au/publications/fsr/2024/mar/the-global-and-macro-financial-environment.html

Resilience of Australian Households and Businesses

6 Oct 2023 FSR – October 2023
Resilience of Australian Households and Businesses | Financial Stability Review – October 2023
https://www.rba.gov.au/publications/fsr/2023/oct/household-business-finances-in-australia.html

5.4 Focus Topic: Interest Rate Risk

6 Oct 2023 FSR – October 2023
5.4 Focus Topic: Interest Rate Risk | Financial Stability Review – October 2023
https://www.rba.gov.au/publications/fsr/2023/oct/focus-topic-interest-rate-risk.html

5.3 Focus Topic: Indicators of Household Financial Stress

6 Oct 2023 FSR – October 2023
5.3 Focus Topic: Indicators of Household Financial Stress | Financial Stability Review – October 2023
https://www.rba.gov.au/publications/fsr/2023/oct/focus-topic-indicators-of-household-financial-stress.html

Box B: Scenario Analysis on Indebted Households' Spare Cash Flows and Prepayment Buffers

6 Apr 2023 FSR – April 2023
Box B: Scenario Analysis on Indebted Households' Spare Cash Flows and Prepayment Buffers | Financial Stability Review – April 2023
https://www.rba.gov.au/publications/fsr/2023/apr/box-b-scenario-analysis-on-indebted-households-spare-cash-flows-and-prepayment-buffers.html

Household and Business Finances in Australia

6 Apr 2023 FSR – April 2023
Household and Business Finances in Australia | Financial Stability Review – April 2023
https://www.rba.gov.au/publications/fsr/2023/apr/household-business-finances.html

Box A: Recent International Bank Failures – Causes, Regulatory Responses and Implications

6 Apr 2023 FSR – April 2023
Box A: Recent International Bank Failures – Causes, Regulatory Responses and Implications | Financial Stability Review – April 2023
https://www.rba.gov.au/publications/fsr/2023/apr/box-a-recent-international-bank-failures-causes-regulatory-responses-and-implications.html

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

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

Box C: Financial Stress and Contagion Risks in the Residential Construction Industry

7 Oct 2022 FSR – October 2022
Overall, construction company insolvencies have increased sharply, exceeding their pre-pandemic levels and accounting for close to 30 per cent of all company insolvencies. ... Survey data from January 2022 suggest many firms in the broader construction
https://www.rba.gov.au/publications/fsr/2022/oct/box-c-financial-stress-and-contagion-risks-in-the-residential-construction-industry.html