Example 4, CH2.

Dear Chris,

I hope you are safe and well,
In example#4 PPE and financial statements the required is as the following.
Prepare extracts from the statement of profit or loss and other comprehensive income for kandy for the year ended 30 September 2014 and from the statement of financial position as at the same date with regards PPE.
and the solution is as per 31.12.2014 not as per 30.09.2014.
Could you tell me why?

Thank you in advance.