16 JUNE NEW ZEALAND GAZETTE 1985

Authority for Enactment Title or Subject-matter Serial Date of Price Postage
Number Enactment Code and
Pack-
aging
Securities Act 1978 Securities (Fees) Regulations 1983, Amendment 1994/122 13/6/94 2-A $1.60
No. 1
Energy Companies Act 1992 Energy Companies (Power New Zealand 1994/123 13/6/94 6-BY $2.30
Limited) Vesting Order 1994
Immigration Act 1987 Immigration Regulations 1991, Amendment 1994/124 13/6/94 3-BX $2.10
No. 4
Securities Act 1978 Securities Act (United States Issuers Employee 1994/125 14/6/94 2-A $1.60
Stock Purchase Plans) Exemption Notice
1991, Amendment No. 9

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:

Total Value of Purchases Maximum Charge
$ $
$12.00 and less 1.50
$12.01 and greater 3.25

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.

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General

Deloitte Touche Tohmatsu

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:

FRS2: Presentation of Financial Reports.

FRS4: Accounting for Inventories.

FRS20: Accounting for Shares Issued under a Dividend Election Plan.

Financial Reporting Standard 2 (FRS2) applies to all reporting entities (as defined in the Act), 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 begin on or after 1 January 1995.

Financial Reporting Standard 4 (FRS4) applies to all reporting entities (as defined in the Act), 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 30 September 1994.

Financial Reporting Standard 20 (FRS20) applies to all reporting entities (as defined in the Act), 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 30 September 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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