NEW ZEALAND GAZETTE, No. 80

19 MAY 2005

40 Mercer Street (P.O. Box 110-342), Wellington, and
27-33 Ohinerau Street (P.O. Box 3334), Auckland.
Dated this 17th day of May 2005.

WARWICK HUNT, Chairman, Accounting Standards Review Board.
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Approval of Financial Reporting Standard 40

Transitional Arrangements for The Early Adoption of the New Zealand Equivalent to IAS 19 Employee Benefits (FRS–40) (Notice No. 44)

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 a financial reporting standard for the purposes of the Act, Financial Reporting Standard 40 Transitional Arrangements for The Early Adoption of the New Zealand Equivalent to IAS 19 Employee Benefits (and the consequential amendments to NZ IAS 19 Employee Benefits set out in this standard (which includes the amendment to the effective date in paragraph 6.1 of that standard) ("the consequential amendments")), which has been submitted to it by the Institute of Chartered Accountants of New Zealand.

FRS-40 Transitional Arrangements for The Early Adoption of the New Zealand Equivalent to IAS 19 Employee Benefits (together with the consequential amendments) is:

• to apply to all reporting entities and groups, the Crown and all departments, offices of Parliament and Crown entities, and all local authorities (each of which is defined in the Act) other than where expressly exempted by its terms, the terms of any other approved financial reporting standard or by law;

• to apply to annual accounting periods commencing on or after 1 January 2005, where an entity adopts NZ IAS 19 Employee Benefits prior to the adoption of NZ IFRS 1 First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards; and

• a Regulation for the purposes of the Regulations (Disallowance) Act 1989.\n
  Copies of FRS-40 Transitional Arrangements for The Early Adoption of the New Zealand Equivalent to IAS 19 Employee Benefits (together with the consequential amendments) may be inspected free of charge at, and will be made available for purchase from, the offices of the Institute of Chartered Accountants of New Zealand, 40 Mercer Street (P.O. Box 110-342), Wellington, and 27-33 Ohinerau Street (P.O. Box 3334), Auckland.

Dated this 17th day of May 2005.

WARWICK HUNT, Chairman, Accounting Standards Review Board.
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Approval of Financial Reporting Standard 41

Disclosing the Impact of Adopting New Zealand Equivalents to International Financial Reporting Standards (FRS–41) (Notice No. 45)

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 a financial reporting standard for the purposes of the Act, Financial Reporting Standard 41 Disclosing the Impact of Adopting New Zealand Equivalents to International Financial Reporting Standards (and the consequential amendments to FRS 24 Interim Financial Reports set out in this standard ("the consequential amendments")), which has been submitted to it by the Institute of Chartered Accountants of New Zealand.

FRS-41 Disclosing the Impact of Adopting New Zealand Equivalents to International Financial Reporting Standards (together with the consequential amendments) is:

• to apply to all issuers and may be applied by all other reporting entities and groups, the Crown and all departments, offices of Parliament and Crown entities, and all local authorities (each of which is defined in the Act) other than where expressly exempted by its terms, the terms of any other approved financial reporting standard or by law;

• to apply to annual, half-yearly and quarterly reporting periods ending on or after 30 June 2005, and ceases to apply to such periods when an entity adopts NZ IFRS 1 First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards; and

• a Regulation for the purposes of the Regulations (Disallowance) Act 1989.

Copies of FRS-41 Disclosing the Impact of Adopting New Zealand Equivalents to International Financial Reporting Standards (together with the consequential amendments) may be inspected free of charge at, and will be made available for purchase from, the offices of the Institute of Chartered Accountants of New Zealand, 40 Mercer Street (P.O. Box 110-342), Wellington, and 27-33 Ohinerau Street (P.O. Box 3334), Auckland.

Dated this 17th day of May 2005.

WARWICK HUNT, Chairman, Accounting Standards Review Board.
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Dental Technicians Board

Health Practitioners Competence Assurance Act 2003

Oral Health Practitioners (Fees) Amendment Notice 2005 (No. 1)

Pursuant to sections 130 and 131 of the Health Practitioners Competence Assurance Act 2003 ("the Act"), the following notice is given.

Notice

1. Title and commencement—(1) This notice may be cited as the Oral Health Practitioners’ (Fees) Amendment Notice 2005 (No. 1).

(2) This notice came into force on 1 April 2005.

(3) This notice has the status of a Regulation for the purposes of the Regulations (Disallowance) Act 1989.