Gravity's query was re the apparent anomalies between the 'true' accounts and the 'pro-forma' accounts.
Accounting standard AASB is not relevant re 'pro-forma' accounts.
And there IS an error - but its not the date - its the figures for the JCT acquisition (i.e. 'pro-forma' and 'true' accounts will not be the same - and besides the result is a profit in the 'pro-forma' and a loss in the 'true') although the figures for the Jemsoft acquisition are probably correct.
The purpose of the 'pro-forma' accounts is to show what the acquired company's accounts were indicating - in terms of revenue, costs and profitability - at a key accounting date prior to the acquisition date.
In the case of both JCT and the Jemsoft acquisitions, the Preliminary Final Report is suggesting that the 'pro-forma' accounts were pointing to profitability. They have probably been included in the PFR to justify the acquisition considerations (and the deemed 'fair value')
Following acquisition, the financial 'expectations' implied in the 'pro-formas' evaporated for whatever reason - restructuring costs, whatever - you be the judge) resulting in losses in both cases.
The relevant Accounting Standards on 'pro-formas' are at
http://download.asic.gov.au/media/1336814/Disclosing_pro_forma_financial_info_draft_guide.pdf
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