本文主要讲的是案例研究中的问题提供的基本因素列表，其中一个主要的客户商品零售商是JB Hi Fi有限公司的组织。该公司专门生产dvd、cd、视频游戏、家用电器和几个系列的电子产品。这家公司的总部设在澳大利亚和新西兰。该组织在澳大利亚的证券交易所名单上也有一份清单。公司成立于1975年，自那时起，公司业绩良好。本篇英国代写文章由英国论文通AssignmentPass辅导网整理，供大家参考阅读。
One of the major customer goods retailers is JB Hi Fi Limited organization. The company has specialization in products such as DVDs, CDs, video games, appliances that can be used at home and several ranges for electronics. The company is based in Australia as well as in New Zealand. The organization also has a listing over the stock exchange list in Australia. The company was first formed in the year 1975 and since then the company has depicted good performance.
4 billion AUD is the revenue of the company with 152 million AUD, the operating income. Over time the company has gained its name as 5X YoY. The following is a list of essential factors provided as per the questions within the case study:
JB HI Fi Limited current liabilities started increasing in the year 2013 from 380 million AUD to 447 million AUD in 2014. There was an increase in current liabilities by 67 million AUD. Present liabilities include payable accounts, income tax deference and other present liabilities.
Mostly the liabilities of the company are in the form of payable accounts and there is a holding over long term debts. Liabilities in the short term are inclusive of bills to be paid and expenditure. These will be seeded in a short time.
For JB Hi Fi Limited, under provisions, benefits of employees as well as provision for lease are inclusive. There is recognition of provisions when there is an ongoing obligation faced by the group as a consequence of previous situations.
The initial act for the company lies in settling these obligations and providing an estimate of reliable nature for the obligation amount. Such items, most probably include obligations of legal and constructive nature. When there is expectance of provisions for recovering through another party the receivables are considered as assets. I can surely say that I am completely satisfied with the provisional definition as included within the AASB 137 or IAS 137 standard. The liabilities of employees were enhanced from 35208 AUD to 38750 AUD. The liabilities of employees were increased by the maximum of 1 percent as compared with the previous year. Henceforth, such enhancement is not as essential with regard to company liabilities.