✨ Regulations and Financial Reporting Standards
15 MAY NEW ZEALAND GAZETTE
Regulation Summary
Notice Under the Acts and Regulations Publication Act 1989
Pursuant to the Acts and Regulations Publication Act 1989, notice is hereby given of the making of regulations as under:
| Authority for Enactment | Title or Subject-matter | Serial Number | Date of Enactment | Price Code | Postage and Packaging |
|---|---|---|---|---|---|
| Fisheries Act 1983 | Fisheries (Cost Recovery Levies) Amendment Order 1997 | 1997/81 | 12/5/97 | 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; Massey University, Palmerston North; located in Whitcoulls, Centreplace, Bryce Street (P.O. Box 928), Hamilton; Bowen House, Lambton Quay (P.O. Box 5334), Wellington.
General
Accounting Standards Review Board
Financial Reporting Act 1993
Notice No. (14) 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 No. 33 “Disclosure of Information by Financial Institutions” submitted to it by the Institute of Chartered Accountants of New Zealand.
FRS 33 is to apply to all reporting entities which are “financial institutions” as defined in the standard in respect of accounting periods (as defined in the Act) commencing on or after 1 April 1997. It does not apply to interim accounting periods of financial institutions other than those registered banks which are subject to the public disclosure requirements of the Reserve Bank of New Zealand Act 1989.
Copies of FRS 33 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 7th day of May 1997.
JOHN C. HAGEN, Chairman, Accounting Standards Review Board.
Notice (No. 15) of Direction as to Authoritative Support by the Accounting Standards Review Board
The Accounting Standards Review Board hereby gives a direction, pursuant to section 24 (d) of the Financial Reporting Act 1993, that the “Framework for Differential Reporting (1997)” issued by the Institute of Chartered Accountants of New Zealand has authoritative support within the accounting profession in New Zealand.
Dated this 7th day of May 1997.
JOHN C. HAGEN, Chairman, Accounting Standards Review Board.
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VUW Te Waharoa —
NZ Gazette 1997, No 49
NZLII —
NZ Gazette 1997, No 49
✨ LLM interpretation of page content
🌾 Fisheries (Cost Recovery Levies) Amendment Order 1997
🌾 Primary Industries & Resources12 May 1997
Fisheries Act 1983, Cost Recovery Levies, Regulation
💰 Approval of Financial Reporting Standard No. 33
💰 Finance & Revenue7 May 1997
Financial Reporting Act 1993, Accounting Standards Review Board, Financial Reporting Standard No. 33, Financial Institutions
- John C. Hagen, Chairman, Accounting Standards Review Board
💰 Direction as to Authoritative Support for Framework for Differential Reporting
💰 Finance & Revenue7 May 1997
Financial Reporting Act 1993, Accounting Standards Review Board, Framework for Differential Reporting
- John C. Hagen, Chairman, Accounting Standards Review Board