2 DECEMBER 2004 NEW ZEALAND GAZETTE, No. 158 3945

Education Act 1989
Education (Disestablishment of Wellington College of Education and Incorporation into Victoria University of Wellington) Order 2004

2004/407 24/11/04 2-A $1.60

Education Act 1989
Education (Export Education Levy) Regulations 2004

2004/408 24/11/04 5-BY $2.30

Motor Vehicle Sales Act 2003
Motor Vehicle Sales (Abolition of Motor Vehicle Dealers Licensing Board) Order 2004

2004/409 24/11/04 2-A $1.60

Maritime Security Act 2004
Maritime Security (Maritime Security Organisations) Order 2004

2004/410 24/11/04 2-A $1.60

Remuneration Authority Act 1977
Judicial Superannuation (Part-time Judges) Determination 2004

2004/411 25/11/04 4-BX $2.10

Local Government Act 1974
Local Government (Infringement Fees for Offences: Southland Regional Council Navigation Safety Bylaws) Regulations 2004

2004/412 29/11/04 10-CX $3.60

Chartered Professional Engineers of New Zealand Act 2002
Chartered Professional Engineers of New Zealand Amendment Rules 2004

2004/413 30/11/04 9-CX $3.60

Postage and Packaging Charge: Mail Orders

If two or more copies are 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 Direct, 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: Bowen House, Lambton Quay (P.O. Box 5334), Wellington; Bennetts Campus Bookcentre, Commerce House, 360 Queen Street (P.O. Box 5513, Wellesley Street), Auckland; Centreplace, Bryce Street (P.O. Box 19-287), Hamilton; 38-42 Broadway Avenue (P.O. Box 1820), Palmerston North; 111 Cashel Street (Private Bag), Christchurch 1; and located in Whitcoulls, 143 George Street (P.O. Box 1104), Dunedin.

General Section

Accounting Standards Review Board

Financial Reporting Act 1993

Approval of New Zealand Equivalents to International Financial Reporting Standards (Notice No. 34)

Notice is hereby given, pursuant to section 29 of the Financial Reporting Act 1993 (“the Act”), that the Accounting Standards Review Board has approved, as financial reporting standards for the purposes of the Act, the following New Zealand equivalents to International Financial Reporting Standards, which have been submitted to it by the Institute of Chartered Accountants of New Zealand:

• New Zealand Equivalent to International Accounting Standard 1 – Presentation of Financial Statements (NZ IAS 1);
• New Zealand Equivalent to International Accounting Standard 2 – Inventories (NZ IAS 2);
• New Zealand Equivalent to International Accounting Standard 7 – Cash Flow Statements (NZ IAS 7);
• New Zealand Equivalent to International Accounting Standard 8 – Accounting Policies, Changes in Accounting Estimates and Errors (NZ IAS 8);
• New Zealand Equivalent to International Accounting Standard 10 – Events after the Balance Sheet Date (NZ IAS 10);
• New Zealand Equivalent to International Accounting Standard 11 – Construction Contracts (NZ IAS 11);
• New Zealand Equivalent to International Accounting Standard 12 – Income Taxes (NZ IAS 12);
• New Zealand Equivalent to International Accounting Standard 14 – Segment Reporting (NZ IAS 14);
• New Zealand Equivalent to International Accounting Standard 16 – Property, Plant and Equipment (NZ IAS 16);
• New Zealand Equivalent to International Accounting Standard 17 – Leases (NZ IAS 17);
• New Zealand Equivalent to International Accounting Standard 18 – Revenue (NZ IAS 18);
• New Zealand Equivalent to International Accounting Standard 19 – Employee Benefits (NZ IAS 19);
• New Zealand Equivalent to International Accounting Standard 20 – Accounting for Government Grants and Disclosure of Government Assistance (NZ IAS 20);
• New Zealand Equivalent to International Accounting Standard 21 – The Effects of Changes in Foreign Exchange Rates (NZ IAS 21);
• New Zealand Equivalent to International Accounting Standard 23 – Borrowing Costs (NZ IAS 23);