Concept of Reporting Entity and Disclosures of Liabilities in Financial Accounting

This article discusses the concept of reporting entity and how it helps in creating quality information for the users of financial statements. It also analyzes and compares the disclosures of liabilities including provisions and contingent liabilities by Woolworths and JB Hi-Fi Limited. The article provides insights into the compliance of these companies with accounting standards.

Financial Accounting

Abstract
In Australia, it is compulsory for the reporting entity to comply with all accounting standard
approved by the Australian Accounting Standard Board. Effective and Qualitative information is
provided to the users of the financial statement with the help of the Reporting Entity. The
qualitative information assists the users to take the important decision. Further, the company also
comply with the disclosure required as per prescribed in the Accounting Standard related to the
provisions, contingent liabilities, Income tax and many other aspects.

Table of Contents
Introduction......................................................................................................................................4
Main Body.......................................................................................................................................4
Concept of Reporting Entity and how it assists in the creation of quality information for the
users of financial statement.........................................................................................................4
Analysis and comparison of Disclosures by both firms related to disclosure of liabilities
including provisions and contingent liabilities and compliance with the accounting standard...7
Analysis of disclosure of intangible assets in order to assess their compliance with relevant
accounting standard...................................................................................................................12
Analysis and comparison of both firms related to disclosure of Income Tax expense, benefits,
and obligation with relevant accounting standard.....................................................................15
Conclusion.....................................................................................................................................18
References......................................................................................................................................20

LIST OF FIGURES
Figure 1: Statement presenting movement for the year 2017 and 2018 of Woolworths Ltd........11
Figure 2: Intangible Assets of Woolworths Ltd. for the year 2017 and 2018...............................15
Figure 3: Intangible assets of JB Hifi for the year 2017 and 2018................................................16

LIST OF TABLES
Table 1 Statement of the current and non-current provision of Woolworth for the year ended
2018 (Amount in $M)....................................................................................................................13
Table 2 Statement of the current and non-current provision of JB hi-fi Limited for the year ended
2018 (Amount in $M)....................................................................................................................15

INTRODUCTION
The financial performance of the company can be evaluated by the financial information of the
entity stated in the financial reports. Usefulness and transparency of the information can be
enhanced by the disclosures by the firm in its annual report. The present study is related to the
concept of reporting entity and the manner in which it creates quality information for the users of
the financial statement. in the given study, disclosures of the two companies, namely Woolworth
and JB hi-fi Limited, also presented related to the provision and contingent liabilities. Further,
the comparison regarding the compliance of the Accounting Standard with the aspect of
expenses of income tax, intangible assets also stated in this report.
MAIN BODY
Concept of Reporting Entity and how it assists in the creation of quality information for the users
of financial statement
Reporting entities are that entity, in which the user for gaining the understanding related with the
financial position or performance of the company depends on the General Purpose Financial
Report. They make the decision On the basis of the information available in the financial report
of the company. The members of company, shareholders, investors, creditors, borrowers,
lenders, worker and others are included in the term of users of financial statement (Christensen,
Nikolaev, and Wittenberg‐Moerman, 2016). It is mandatory for the reporting entity to prepare its
financial statement as per the requirement of the General Purpose Financial Reporting
Framework. In, other words it can be said that they have to follow the all accounting standard
which are prescribed by the Australian Accounting Standard Board at the time of preparation of

the financial report (Leuz, and Wysocki, 2016). Further, public companies, private companies
who possess a number of external shareholders and others are included in the reporting entity
concept.
The main objective of the General Purpose Financial Reporting Framework is to provide useful
and reliable information to the lender, probable investors, creditors, and other users of the
financial report, related with the selling or purchasing of possessing equity, debt instrument,
disclosing the information related with taking or settlement of loan, right of action, bonus plans
and other information related with the actions taken by management which affect the economic
resources of the company (Ahmed, Mahmood, and Islam, 2016). The users of the entity required
the data related to the resources of the entity, by which they can access the ability of the
company regarding the generation of the probable future cash inflows. Along with this, it also
assists the user to identify about the efficiency and the effectiveness of the managers and key
executives of the company to make the use of the present resources of the company (Kim, Li, Lu,
and Yu, 2016).
The reporting entity assists for the formulation of the quality information for the users of the
financial report because of the following reason –
Reporting entity has to give information related to the economic resources, claims, and any
modification in the economic resources and change
It is compulsory for the reporting entity to present the economic resources and any claim of the
company. It assists the users to analyze the financial strength as well as weakness of the entity.
Further, the user can also observe the liquidity position of the company, and they can determine
any requirement of obtaining the funds by the company (Lourenço, 2015). Further, any

information connected with the claims assist in the identification of the distribution for the funds
by the company. Further, data related with the application of the funds also presented by the
company, by this the user of the financial report can ascertain the effectiveness and efficiency of
the management related with the utilization of the existing resources of the company(Abbott,
Daugherty, Parker, amd Peters, 2016).
In addition, the financial reports are prepared by the entity on the basis of several qualitative
features, which are as follows –
All features of the qualitative information are applied by the reporting entity.
Relevance
The information presented in the financial statement is relevant; therefore, the users can make
the differences in the decision on the basis of the relevance of the information (Flower, 2015).
Reliable representation of the information
In the numerical value or by the description in the financial report, an economic phenomenon is
represented by the reporting entity as per the General Purpose Financial Reporting Framework.
On the basis of the substance of the transactions, the report is made by the company, rather than
only on the basis of legal form (Tschopp, and Huefner, 2015). Further, it should be free from
error and complete in all aspects. Further, the manager also takes care of the concept of prudence
while preparing the financial statement. It means at the time of uncertainty regarding any
transaction; judgments are taken carefully.
Comparability

Since the information presented in the financial report contains the information of the previous
year along with the current year. By which the user can make a comparison of the performance
of the company. Along with they can also predict about the growth of the company in the future
(Dumay, Bernardi, Guthrie, amd Demartini, 2016).
Timeliness
It is compulsory for the reporting entity to present the financial report in the specified time limit.
By which the users can make their decision.
In addition, the aspect of the quality also represented in the SAC (Statement of Accounting
Concepts) 3, which states about the incorporation of the quality features in the financial
statement.
In the present case of Woolworth and JB hi-fi, both companies are listed on the stock exchange if
Australia. Since they fulfil the criteria of the reporting entity. Therefore it is essential for them to
prepare the financial statement by complying with all accounting standard. On the basis of the
observation in the annual reports of the entity, the disclosure is made by the company that it has
complied all relevant accounting standard. Further, the company also gives information about the
economic resources. Along with this, the data of the previous year also incorporated in the
current year information, by which the user can make an effective decision. Thus, it has been
seen that the concept of reporting entity to assist in the building of quality information for the
users of financial information.

Analysis and comparison of Disclosures by both firms related to disclosure of liabilities
including provisions and contingent liabilities and compliance with the accounting standard
Australian Accounting Standard 137 deals with the provisions, contingent liabilities and
contingent assets. It is mandatory for the company to follow all rules and regulations which are
prescribed in the standard. The main objective of this standard is to provide the sufficient and
proper information to the user of the financial statement so that they can get the knowledge about
nature, amount, and timing related with the provision, contingent assets, and contingent liability
of the company (Schneider, Michelon, and Maier, 2017). As per this standard, liability means
the present obligation of the company raised due to the past event, and it is certain that for
settlement of the obligation entity has to incur some economic resources. It is recognized by the
company in the financial statement. Further, a contingent liability is a possible obligation that
rose from the past events; however the occurrence of this liability will be ascertained by
happening or non-happening of any future events (Acar, amd Ozkan, 2017). Further, the
contingent liability is not recognized by the company because it is not probable that the entity
will incur the economic resources for the settlement of the liability. Further, even if there is the
present obligation of the contingent liability, but the company cannot meet the recognition
criteria, then also it is not recognized as a liability of a company (Mügge, and Stellinga, 2015).
However, it is essential for the company to make the proper disclosures. Further, the provisions
are recognized by the company as a liability; however, for this, a reliable estimation has been
made by the managers. In addition, in the case of the onerous contract, the present obligation as
per the contract is recognized and measured as a provision (Canzoneri, Cumby, and Diba, 2016).
With the aspect of disclosures, for each class of provision, the company should disclose the
carrying amount of provision at the starting date and ending date of the reporting period. The

company should also disclose the additional provision made in the period, consisting increases to
current provision (Marshall, and Lennard, 2016). Further, the amount applied or charges against
the provision amount should be disclosed. In addition to the above aspects, the company should
also state about the nature of the obligation and any assumption made related to the future event
by the management. Further, in case of the contingent liability, the company should disclose the
nature of the contingent liability, and any impact on the financial statement if the estimation is
possible. If there is any signal related to the uncertainties of the value and timing, then the same
should be disclosed by the company in the financial statement (Adhariani, Sciulli, and Clift,
2017).
By considering the annual report of the Woolworth, it has been observed that the main objective
of the company is to increase the long term value of the shareholders. It is stated that the Board
of directors of the company and management is promised to comply with all policies and
practices that satisfy the high level of compliance and the disclosure requirement. In the year
2018, the total current liabilities of the company $9175 M, in which the amount of provision of
$1451 is included. The non-current liability is recognized by the company in the year 2018 was
$3513 M, in which the amount of provision of $ 942 is included (Woolworth Group 2018).
Table 1 Statement of the current and non-current provision of Woolworth
Particulars Amount in M $
Current
Employee Benefits 1018
Self-insured risk 177
Restructuring, onerous contracts, store exit 256

costs and others
Total 1451
Non-Current
Employee Benefits 100
Self-insured risk 419
Restructuring, onerous contracts, store exit
costs and others
423
Total 942
The total amount of the provision is $ 2393 M is recognized by the company in the financial
statement of the year ended 2018.
Further, the company has also disclosed the changes in the amount of provision, which are
shown in the given image –
Figure 1: Statement presenting movement for the year 2017 and 2018 of Woolworths Ltd.

(Source: Woolworths Ltd, 2018)
Company has disclosed that it recognizes the amount of provision in case of presence of the legal
or constructive obligation due to the earlier event, and it is expected the economic resources will
incur for the settlement of the provision. Further, the amount of provision is based on estimation,
which is present at the reporting date, considering the risk and uncertainties exist in the
environment. Along with this, the company has also disclosed about its contingent liabilities.
With this aspect, the company stated that it has entered into guarantees, which are shown below
–
 Guarantees arise in the ordinary aspect of the organization connected to the terms stated
in the development application and for the sale of properties.
 Guarantee against the compensation of the employee, self-insurance liabilities as per the
requirement of State WorkCover authorities (Woolworth Group 2018).
Further, in the case of JB hi-fi Limited, the total current liabilities of the company was $ 917.2
M, in which the amount of provision $ 83.5 M was included. Further, the total non-current
liability of the company was $626.9 M, in which the amount of provision is $ 12.5 M was
included (JB Hi-Fi Limited 2018).
Table 2 Statement of the current and non-current provision of JB hi-fi Limited
Particulars Amount in $ M
Current
Employee Benefit 78.2
Lease Provision 5.3
Total 83.5

Non-current
Employee Benefit 7.3
Lease Provision 5.2
Total 12.5
Company has stated that provision is recognized by the company as per the criteria prescribed in
the accounting standard, which is already described above. However, there is no contingent
liability of the company; therefore, no disclosure is presented in the financial statement.
By considering the above analysis, it has been observed that both companies comply with the
relevant accounting standard.
Analysis of disclosure of intangible assets in order to assess their compliance with relevant
accounting standard
AASB 138 specifies the definition of intangible assets as well as the manner of recognizing
intangible assets along with disclosures required to be provided in books of accounts relating to
the same. In accordance with provision specified in AASB138 in order to specify asset as
intangible asset it is necessary to assess that asset should be non-monetary and the acquirer of the
asset should be able to exert a level of control over the assets and should be able to prevent
others from attaining economic benefits from the asset (AASB 138. Intangible Assets, 2018). In
accordance with par 24 of AASB 138, intangible assets are measured initially at cost, i.e. the fair
value of the asset at the acquisition date. In accordance with para 104 of specified standard in
case of an intangible asset with finite useful life is required to be reviewed at the end of each

financial year. Further, in a case expected useful life is different from the previous estimated life
than same is revised and amortization is evaluated by considering the revised estimated life. In
accordance with para108 of AASB138, it is necessary for an organization to assess useful life of
an asset which has infinite life in order to evaluate the impairment amount by comparing its
recoverable amount with its carrying amount on an annual basis or in case an indication arises
that intangible asset might be impaired (AASB 138. Intangible Assets, 2018).
Woolworths Ltd. Recognizes goodwill as an excess of the cost of the purchase over the fair value
of shares of net identifiable assets purchased. Further goodwill is recognized by reducing
impairment loss from the evaluated cost if any. However, other intangible assets are valued by
reducing accumulated impairment loss from the total cost. In case of an intangible asset are
relating to the asset acquired in business combination than same is represented through fair value
at the date of acquisition. Further intangible assets with measurable lives are amortized on a
straight-line basis in accordance with their estimated useful lives. The carrying amount of
intangible assets, i.e. for goodwill and other intangible assets, are assessed at the end of each year
in order to assess whether there is any indication of assets to be impaired or not. The same assists
in analyzing the extent to which assets should be amortized. Deferred tax is ascertained through
the calculation of the balance sheet method providing for the temporary difference between
carrying the amount of assets and liabilities for taxation as well as for reporting purpose.
Deferred tax asset and liabilities are offset as they are related to income tax applied by the same
taxation authority and Group intended to adjust current tax and liabilities on a net basis.

Figure 2: Intangible Assets of Woolworths Ltd. for the year 2017 and 2018
(Woolworths Ltd. Annual Report, 2018 )
In the case of Jb Hifi, goodwill represents the excessive amount relating to the cost of acquisition
over the fair value of the company’s share of net identifiable assets as on the date of acquisition.
The company considers that Brand names, location premium and right to profit share are
assessed to have indefinite useful lives. Further, the company follows the practice of reviewing
the useful life of assets to ascertain whether events and circumstances continue to support
indefinite useful life of assets or not. Intangible assets which do have infinite useful life are
recorded at cost less accumulated impairment losses. Even impairment test for specified
intangible assets are reviewed on an annual basis, or a more frequent in case indication exists
that they required t the impaired. Impairment loss can be considered for the amount by which
the carrying value of assets exceeds its recoverable amount. However, in case the recoverable
amount of an asset is higher of assets fair value selling cost or value in use than no loss is
recorded. Intangible assets other than goodwill are reviewed at the end of each year in order to
assess reversal of impairment loss in case any recorded. However, for the goodwill impairment

test, it is allocated to each of the groups cash-generating unit , expected to benefit from the
synergies of the business combination. In case the recoverable amount is of the CGU (cash-
generating unit) is lower than the carrying amount of CGU than impairment loss is allocated on a
primary basis to reduce the carrying amount of goodwill allocated to CGU and than to other
assets in the CGU on pro-rata basis. Further, any impairment loss recorded for goodwill is
recorded immediately in the profit or loss account.
Figure 3: Intangible assets of JB Hifi for the year 2017 and 2018
(Annual Report of JB Hifi, 2018)
After assessing the provisions and practices followed by Woolworth as well as JB HiFi, it can be
accessed that both the companies have complied with the required provision relating to
intangible assets as well amortization of specified asset. Through comparing practices and
policies of both the companies it can be concluded that JB Hifi has complied the provisions in a
more appropriate manner as it has not only amortized the assets on an annual basis but review
the useful life of assets on an annual basis relating to intangible having infinite life. Thus, the

company is able to review the actual value of intangible in a more appropriate manner on a
comparative basis.
Analysis and comparison of both firms related to disclosure of Income Tax expense, benefits,
and obligation with relevant accounting standard
In consideration with the annual report of Woolworths, it is held that the Group has complied
with the Australian Accounting Standards and made sure that their financial report adheres with
IFRS as issued by IASB (Zummo, McCredie, & Sadiq, 2017). As a result, it is found that the
preparation of the financial report has been conducted in compliance with IASB, the Group
complies with a set a policies as approved by the board of directors, providing written principles
based on interest rate risk, credit risk, liquidity risk, foreign exchange risk and using derivative
financial instruments for the purpose of hedging (Ngwakwe, 2017). The 2018 Annual Report
includes some non-IFRS financial measures of, balance sheet, cash flows or historical financial
performance. The non-IFRS measures presentation is aligned with the Regulatory Guide 230
asset and issued by the Australian Securities and Investments Commission (ASIC) in the year
2011 for supporting true and full disclosure for investors and related financial information users,
to reduce the potential misled of information.
On the other hand, by considering the annual report of JB Hi-Fi, it can be stated that the financial
statements, notes and the report for the financial year as required by the accounting standard
represent a true and faithful view of the financial position of the entity while complying
completely with the accounting standards. The company tends to offer reliable and time-time
accounting and financial information and commits to fulfilling its ongoing disclosure obligations
(Lumsden, 2018). A Continuous Disclosure Policy has been approved by the Board to make

sure that the processes for determining and disclosing material price sensitive information are
according to the Corporations Act and ASX Listing Rules with a clear articulation.
Woolworths Group Limited was charged with the income tax expense of $35 million to the
subsidiaries in the period via intercompany call accounts. Moreover, the Treasury function
reports based on its compliance with the policy to the board of directors on a monthly basis have
been reviewed by the internal auditors on a periodical basis. Further, it can be stated that the
financial statement of Woolworths is in compliance with IFRS, and the notes maintained as per
the Corporations Act 2001, inclusive of the adherence with accounting standards, as providing a
clear and representation of Group’s financial position and performance (Teji, 2016). In addition,
the share right granted is the total fair value of granted share rights, during the year, and are
identified by an independent actuary. However, the recognition of the same would be done in the
employee benefit expense onto the share right’s vesting period, under the Australian Accounting
Standards.
In contrast to this, JB Hi-Fi, have maintained and provided all disclosures relating to the key
management personnel, share-based payments, auditor’s remuneration, and has recognized all
signification accounting policies inclusive of the recognition of revenue, derivatives and hedging
activities, Goods and Service Tax (JB Hi-Fi Limited, 2018). In addition, in the latest year, all of
the new and revised Standard and Interpretation set by the AASB has been adopted by the
Group, is relevant to its operations as well as effective for the present annual reporting period, it
has adopted and complied with the AASB 2016-1, AASB 2016-2, AASB 2017-2 and AASB
1048. In addition to this, the Group has also provided comprehensive share option disclosures for
each and every option series granted and practised in the year in the remuneration report (de
Lautour, 2018).

However, in context with Woolworths, the Group has implemented all relevant new and revised
Accounting Standards as well as Interpretations as issued and set by the AASB. All these
amendments have been applied by the Group for the first time in the latest year. Further, such
amendments need an entity to give disclosure that allows financial statement users to monitor
changes in liabilities taking place from financial activities, both cash as well as non-cash
(Woolworth Group, 2018). In regards with the Group’s accompanying financial report, it is
according to the Corporations Act 2001 inclusive of providing a true and faithful representation
with the financial position of the Group as of 24 June 2018 and the financial performance for the
year-end, while adhering with the Corporations Regulations 2001 and the Australian Accounting
Standards. A defined benefit plan has been sponsored by the company (Woolworths Group
Superannuation Plan) that offers employee with superannuation benefits for their retirement.
Further, the WGSP assets are held in a sub-plan in AMP Signature Super, been separated from
the Group on a legal basis. The plan makes the payment of assigned, allotted pension to small
pensioners, and these disclosures are related to the obligation of the company in regards to the
defined benefit entitlements (Clinch, Tarca and Wee, 2019)
In contrary to this, the JB Hi-Fi most of the sales are for goods sold online, in-store and to
commercial customers, in which there is an individual performance obligation, and recognition
of revenue is done at the point of sale, or subsequent when delivered to the ultimate customers.
The common purpose financial statements have also been maintained and prepared as per the
Australian Accounting Standards as well as interpretation set by the AASB and the Corporations
Act 2001. These are in compliance with IFRS, Historical cost convention and corporate
information (Li and Yang, 2015). In addition, it is held that the Group has made progress in
terms of the preparation for adopting of the new leasing standard in various areas including

determination of leases and contracts that can be identified to add a lease, lease data collation
needed to calculate impact assessment, determining complex areas or judgment being relevant to
Group, determining required changes to process needed to allow accounting and reporting as per
the new standards and progress of initial estimates for discount rates (Jones, Comfort, & Hillier,
2016)
CONCLUSION
By considering the above analysis, it has been drawn that, for obtaining the information related
to the financial performance, the user is required to evaluate the General Purpose Financial
Report. All the public company has to follow some guideline while preparing the financial
report. It has been observed that it is essential for the companies to comply with all accounting
standard approved by the Australian Accounting Standard Board. In the case of the Woolworth
and JB hi-fi, it was evaluated that both companies have compiled the Australian Accounting
Standard with an aspect of provision, contingency, and Income tax expense. Company has also
presented essential disclosures, which enhance the decision making capability of the user of
financial statement.

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