✨ Regulations and Notices
17 DECEMBER NEW ZEALAND GAZETTE 4785
| Authority for Enactment | Title or Subject-matter | Serial Number | Date of Enactment | Price Code | Postage and Packaging |
|---|---|---|---|---|---|
| Securities Act 1978 | Securities Act (Guardian Assurance Limited and Others) Exemption Notice 1998 | 1998/454 | 16/12/98 | 3-BX | $2.10 |
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General
Accounting Standards Review Board
Financial Reporting Act 1993
Notice (No. 22) of Approval of Amendment to 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, an amendment to Financial Reporting Standard 2, "Presentation of Financial Reports" submitted to it by the Institute of Chartered Accountants of New Zealand.
The purpose of the amendment is to remove an inadvertent ambiguity from paragraph 5.15 as to the requirements when restating comparative figures to align with current period classifications.
The amendment involves a wording change in paragraph 5.15 and the addition of a commentary paragraph 5.15A.
The amended paragraph 5.15 of FRS 2 now reads:
5.15 Comparative figures for the prior period shall be given for all items in the financial statements. In meeting this requirement, the figures for the prior period shall be reclassified, where necessary, so that such information corresponds to the classification presented for the current period. Where there has been a reclassification of prior period amounts, the nature of, and the reason for, the reclassification shall be disclosed.
The amendment to FRS 2 is to take immediate effect.
A copy of the amendment may be purchased from the office 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 17th day of December 1998.
JOHN C. HAGEN, Chairman, Accounting Standards Review Board.
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NZ Gazette 1998, No 200
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NZ Gazette 1998, No 200
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🏭 Securities Act Exemption Notice
🏭 Trade, Customs & IndustrySecurities Act 1978, Exemption Notice, Guardian Assurance Limited
🏛️ Postage and Packaging Charges for Mail Orders
🏛️ Governance & Central AdministrationMail Orders, Postage, Packaging, Legislation Services
💰 Approval of Amendment to Financial Reporting Standard
💰 Finance & Revenue17 December 1998
Financial Reporting Act 1993, Accounting Standards Review Board, Financial Reporting Standard 2
- JOHN C. HAGEN, Chairman, Accounting Standards Review Board