New Zealand Gazette – 1997 – No. 173

Page 4144

✨ Legislative Notices and Financial Reporting Standard Approval



4144

NEW ZEALAND GAZETTE

No. 173

Authority for Enactment Title or Subject-matter Serial Number Date of Enactment Price Code Postage and Packaging
Optometrists and Dispensing Opticians Act 1976 Optometrists and Dispensing Opticians Regulations 1997 1997/345 8/12/97 5-BY $2.30
Crimes Act 1961 Crimes (Interception Warrant) Regulations 1997 1997/346 8/12/97 6-BY $2.30
Misuse of Drugs Act 1975 Misuse of Drugs (Interception Warrant) Regulations 1997 1997/347 8/12/97 6-BY $2.30
Telecommunications Act 1987 Telecommunications (Call Data Warrant) Regulations 1997 1997/348 8/12/97 3-BX $2.10
Films, Videos, and Publications Classification Act 1993 Films, Videos, and Publications Classification Amendment Regulations 1997 1997/349 8/12/97 4-BX $2.10
Judicature Act 1908 High Court Amendment Rules 1997 1997/350 8/12/97 40-D $5.35
Securities Act 1978 Securities Act (Smiths City Group Limited) Exemption Notice 1997 1997/351 5/12/97 2-A $1.60
Civil List Act 1979, Higher Salaries Commission Act 1977 Civil List Determination 1997 1997/352 8/12/97 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:

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: Level One, Whitcoulls Corner Store, Queen Street (P.O. Box 5513, Wellesley Street), Auckland; 111 Cashel Street (Private Bag), Christchurch 1; located in Whitcoulls, 143 George Street (P.O. Box 1104), Dunedin; 38–42 Broadway Avenue (P.O. Box 138), Palmerston North; located in Whitcoulls, Centreplace, Bryce Street (P.O. Box 928), Hamilton; Bowen House, Lambton Quay (P.O. Box 5334), Wellington.

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General

Accounting Standards Review Board

Financial Reporting Act 1993

Notice (No. 17) of Approval of Financial Reporting Standard

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, Financial Reporting Standard 21 “Accounting for the Effects of Changes in Foreign Currency Exchange Rates” submitted to it by the Institute of Chartered Accountants of New Zealand.

FRS 21 is to apply to all reporting entities, the Crown and all departments, offices of Parliament and Crown entities (each of which is defined in the Act) other than those expressly exempted by the terms of the Standard. The Standard is to apply to accounting periods and interim accounting periods beginning on or after 1 January 1998.

The board has also approved this Standard to apply to local authorities (as defined in the Act) from 1 July 1998.

Copies of FRS 21 may be purchased from the offices of the Institute of Chartered Accountants of New Zealand, 40 Mercer Street (P.O. Box 11-342), Wellington and 27–33 Ohinerau Street (P.O. Box 3334), Remuera, Auckland.

Dated this 2nd day of December 1997.

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

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✨ LLM interpretation of page content

🏛️ List of Enacted Regulations and Price Details

🏛️ Governance & Central Administration
Regulations, Price Code, Postage and Packaging, Mail Orders

🏛️ Approval of Financial Reporting Standard

🏛️ Governance & Central Administration
2 December 1997
Financial Reporting Standard, Accounting Standards Review Board, Institute of Chartered Accountants
  • JOHN C. HAGEN, Chairman, Accounting Standards Review Board