XPE Lounge, page-3260

What? No, I think you've completely missed the boat.

Gravity's question was on an excerpt from xped's 4E. The 4E, to which his quote comes from, is in fact subject to AASB standards therefore that line, as silly as it sounds, is indeed a required disclosure of xped's as I mentioned (and didn't make up).

Their use of the word pro forma indicates that the accounts of jct are technically still unfinalized. The standards allow a one year grace period after the date of acquisition time which the accounts of the acquired entity can remain unfinalized and therefore subject to future revision. This grace period effectively allows for the acquiree a time period to align the purchased entity's accounting policies and procedures with that of the parent and to "clean things up" so to speak. Everyone always takes the full year because there essentially no reason not to. Pretty standard the acquisition accounts remain unfinalized until the last day of the one year period.

Your whole conversation on proforma accounts and the requirements under pro forma accounts is largely irrelevant here.