Healthy Living Ltd is an NZX-listed natural health company based in the Bay of Plenty. The company has fourteen wholly owned subsidiary companies. You have been employed as the financial accountant since 15 July 2013. One of your first tasks is to prepare the company’s annual financial statements for presentation to shareholders. These statements must be prepared in accordance with the Companies Act 1993 and relevant International Financial Reporting Standards as issued by the New Zealand Institute of Chartered Accountants. The directors intend to approve and sign the financial reports for the financial year ending 30 June 2013 at their Board meeting to be held on 21 October 2013.
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