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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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Commonwealth of Australia: In the Australian Competition Tribunal – April 2004 | Payments System | Submissions

8 May 2024 Submissions
Consumers benefit by being able to reduce the amount of cash they carry. ... The cost of using and providing cash has not been intensively studied in Australia.
https://www.rba.gov.au/publications/submissions/payments-system/au-competition-tribunal/index.html

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

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

Submission to the Senate Inquiry into Matters Relating to Credit Card Interest Rates-Credit Cards as Payment Instruments

8 May 2024 Submissions
They are now the most frequently used non-cash payment method, accounting for around two-thirds of the number of non-cash payments in Australia in 2014/15 (though only around ... Most of the data cited in this submission are for transactions, excluding
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-matters-relating-to-credit-card-interest-rates-2015-08/credit-cards-as-payment-instruments.html

Central Clearing of Over-the-counter (OTC) Derivatives in Australia - June 2011

15 Jul 2011 Consultations PDF 875KB
A discussion paper issued by the Council of Financial Regulators
https://www.rba.gov.au/publications/consultations/201106-otc-derivatives/pdf/201106-otc-derivatives.pdf

Submission to the Financial System Inquiry March 2014

10 Nov 2017 Submissions PDF 3041KB
Financial System Inquiry
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-2014-03/pdf/financial-system-inquiry-2014-03.pdf

Attachment 3 | Review of the Regulatory Framework for the EFTPOS System: Consultation on Options for Reform June 2012 | Consultations

8 Jun 2012 Consultations
cash out’ means the provision of cash to a cardholder by a merchant, as a result of a debit card transaction at the merchant;. ... Access Providers. must use data on eligible costs drawn from accounting records prepared in accordance with generally
https://www.rba.gov.au/publications/consultations/201206-rev-reg-frmwrk-eftpos-sys/attachment-3.html

Attachment 2 | Review of the Regulatory Framework for the EFTPOS System: Consultation on Options for Reform June 2012 | Consultations

8 Jun 2012 Consultations
t. T. ransactions;. ‘cash out’ means the provision of cash to a cardholder by a merchant, as a result of a debit card transaction at the merchant;. ... transaction. EFTPOS Transaction in Australia. , other than a transaction which includes a cash out
https://www.rba.gov.au/publications/consultations/201206-rev-reg-frmwrk-eftpos-sys/attachment-2.html

Key Features of Repo CCPs | Central Clearing of Repos in Australia: A Consultation Paper | Consultations

6 Mar 2015 Consultations
Instead, the CCP collects initial margin from both the securities provider and the cash provider. ... h) Some use of commercial bank money for Euro Repo. (i) Cash obligations between clearing banks are settled in central bank money.
https://www.rba.gov.au/publications/consultations/201503-central-clearing-of-repos-in-australia/key-features-repo-ccp.html

Strategic Review of Innovation in the Payments System: Results of the Reserve Bank of Australia’s 2010 Consumer Payments Use Study - June…

30 Jun 2011 Consultations PDF 1271KB
Strategic Review of Innovation in the Payments System
https://www.rba.gov.au/publications/consultations/201106-strategic-review-innovation/results/pdf/201106-strategic-review-innovation-results.pdf