1868 NEW ZEALAND GAZETTE No. 53

Authority for Enactment | Title or Subject-matter | Serial Number | Date of Enactment | Price Code | Postage and Pack-ing

--- | --- | --- | --- | --- | ---
Immigration Act 1987 | Immigration (Transit Visas) Regulations 1994 | 1994/106 | 30/5/94 | 3-BX | $2.10
Royal Prerogative | New Zealand Police Long Service and Good Conduct Medal | 1994/107 | 30/5/94 | 4-BX | $2.10
Royal Prerogative | New Zealand Traffic Service Medal | 1994/108 | 30/5/94 | 4-BX | $2.10
Wildlife Act 1953 | Wildlife Management Reserve (Westhaven (Whanganui Inlet)) Order 1994 | 1994/109 | 26/5/94 | 4-BX | $2.10
Securities Act 1978 | Securities Act (Australian Unit Trusts Exemption Notice 1993, Amendment No. 10 | 1994/110 | 31/5/94 | 2-A | $1.60
Southland Electricity Act 1993 | Southland Electricity Act Commencement Order 1994 | 1994/111 | 1/6/94 | 2-A | $1.60

Postage and Packaging Charge: Mail Orders

If two or more copies ordered, the remittance should cover the cash price and the maximum charge for the total value of purchases as follows:

Copies can be bought or ordered by mail from Legislation Services, P.O. Box 12-418, Wellington. Please quote title and serial numbers. Prices for quantities supplied on application. Copies are also available over the counter at the following locations:

Bennetts Bookshop Limited: Housing Corporation Building, 25 Rutland Street (P.O. Box 5513, Wellesley Street), Auckland 1; 147 Hereford Street (Private Bag), Christchurch 1; Cargill House, 123 Princes Street (P.O. Box 1104), Dunedin; 38-42 Broadway Avenue (P.O. Box 138), Palmerston North; Bennetts University Book Centre, Gate 5, Hillcrest Road, P.O. Box 13-066, Hamilton; Bowen House, Lambton Quay (P.O. Box 5334), Wellington.

General

Accounting Standards Review Board

Financial Reporting Act 1993

Notice of Approval of Financial Reporting Standards

Notice is hereby given, pursuant to section 29 of the Financial Reporting Act 1993 ("the Act") that the Accounting Standards Review Board has approved, for the purposes of the Act, the following financial reporting standards submitted to it by the New Zealand Society of Accountants:

• FRS1: Disclosure of Accounting Policies.
• FRS5: Accounting for Events Occurring After Balance Date.
• FRS7: Extraordinary Items and Fundamental Errors.
• FRS10: Statement of Cash Flows.
• FRS27: Right of Set-Off.

Financial Reporting Standards FRS1, FRS5, FRS7 and FRS27 apply to all reporting entities, the Crown and all departments, Offices of Parliament and Crown entities (each of which is defined in the Act) for application to accounting periods and interim accounting periods that end on or after 1 July 1994.

Financial Reporting Standard FRS10 applies to all reporting entities (as defined in the Act) and to the Crown and all departments, Offices of Parliament and Crown entities (each of which is defined in the Act) other than those which are expressly exempted by the terms of that standard, for application to accounting periods and interim accounting periods that end on or after 1 July 1994.

Copies of the above-mentioned standards may be purchased from the office of the New Zealand Society of Accountants, Willbank House, 57 Willis Street (P.O. Box 11-342), Wellington.

JOHN C. HAGEN, Chairman, Accounting Standards Review Board.

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