Can they attribute the losses of winding-up JHK to FY14 when they gave no such guidance to the market that this was a possibility ? I don't know.
Yes, they can writedown their investment and make a provision for shutdown costs in their FY14 accounts. It is unlikely QF will close thier books on FY14 for another few weeks. At that point, they cannot make any additional changes, except those demanded by the auditors. Any subsequent major issues would be disclosed in their accounts as Significant Matters Arising Subsequent to Close and would be in FY15 figures.
If you are going to have a bad year, make it a shocker.
I have no doubt that QF will provision everything and make sure the year is terrible but FY15 is a massive improvement. It will be therefore incumbent on analysts and the press to ask lots of questions of QF management when the results are released as AJ/LC will be trying to "hide the bodies" of all sorts of disasters behind lines like General Provision etc.