New Zealand Gazette – 2006 – No. 170

Page 4928

✨ Financial Standards Amendments

NEW ZEALAND GAZETTE, No. 170

12 DECEMBER 2006

Amendment to NZ IAS 39 and IAS 39 Financial Instrument: Recognition and Measurement and NZ IFRS 4 and IFRS 4 Insurance Contracts: Financial Guarantee Contracts
NZ IFRIC 4 and IFRIC 4 Determining Whether an Arrangement Contains a Lease
NZ IFRIC 5 and IFRIC 5 Rights to Interests Arising From Decommissioning, Restoration Environmental Rehabilitation Funds
IFRIC 8 Scope of IFRS 2 (effective for annual reporting periods on or after 1 May 2006)
IFRIC 9 Reassessment of Embedded Derivatives (effective for annual reporting periods on or after 1 June 2006)

All of these Standards, Amendments and Interpretations are effective for annual periods beginning on or after 1 January 2006, except where noted above.

Application of the Standards, Amendments and Interpretations is not expected to have a material impact on the financial statement account balances of the Group, but will require additional financial statement disclosures. In many cases, those relating to measurement that apply to the Group provide further options or restrict options which are not presently in use.

VUW Te Waharoa — NZ Gazette 2006, No 170

Gazette.govt.nz — NZ Gazette 2006, No 170

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✨ LLM interpretation of page content

🏭 Amendments to Financial Accounting Standards (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsFinancial Standards, Accounting Policies, NZ IAS 39, IAS 39, Financial Instruments, NZ IFRS 4, IFRS 4, Insurance Contracts, Financial Guarantee Contracts, NZ IFRIC 4, IFRIC 4, Lease Arrangements, NZ IFRIC 5, IFRIC 5, Decommissioning, Restoration, Environmental Rehabilitation Funds, IFRIC 8, IFRIC 9, Embedded Derivatives, Financial Disclosures

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Additional Sources

Wellington City Recollect have made available a comprehensive and excellent-quality scan of the Wellington Provincial Gazette which was used to fill in a number of issues missing from Victoria University's Gazette Archive; in particular, all 1856 issues, issues 22-34 for 1864 and issues 9-19 for 1870.
27 issues of The New Zealand Advertiser and Bay of Islands Gazette (1840) were sourced from Papers Past (public domain).
Gazette Extraordinary No. 1 (1840), held at the Alexander Turnbull Library, Wellington, New Zealand. Imaged by Luke Howison at the National Library reading rooms; PDF released into the public domain.

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