New Zealand Gazette – 2006 – No. 51

Page 1296

✨ Regulations and Financial Reporting Standards



1296 NEW ZEALAND GAZETTE, No. 51 1 JUNE 2006

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 Retail
Takeovers Act 1993 Takeovers Code (Sanford Limited) Exemption Notice (No 2) 2006 2006/132 26/5/06 4-BX $2.10
Commodity Levies Act 1990 Commodity Levies (Navel Oranges) Order 2006 2006/133 29/5/06 14-CX $3.60
Parental Leave and Employment Protection Act 1987 Parental Leave and Employment Protection (Rate of Parental Leave Payment) Regulations 2006 2006/134 29/5/06 3-BX $2.10
Coroners Act 1988 Coroners (Fees) Amendment Regulations 2006 2006/135 29/5/06 3-BX $2.10
Private Investigators and Security Guards Act 1974 Private Investigators and Security Guards Amendment Regulations 2006 2006/136 29/5/06 3-BX $2.10

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:

Total Value of Purchases Maximum Charge
$12.00 and less $1.75 p&p
$12.01 to $30.00 $3.50 p&p
$30.01 and greater $5.50 p&p

Copies can be bought or ordered by mail from Legislation Direct, P.O. Box 12-357, 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: Bowen House, Lambton Quay (P.O. Box 5334), Wellington; Bennetts Campus Bookshops: Auckland University of Technology, C Block Wellesley Street, Gate 4 Lorne Street (Private Bag 92-006), Auckland; University of Waikato, Gate 5 Hillcrest Road (P.O. Box 13-066), Hamilton; Located in Whitcoulls: 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; 143 George Street (P.O. Box 1104), Dunedin.

rs3660

General Section

Accounting Standards Review Board

Financial Reporting Act 1993

Approval of New Zealand Equivalent to IFRIC Interpretation 9 Reassessment of Embedded Derivatives (Notice No. 66)

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 an approved interpretation to a reporting standard, New Zealand Equivalent to IFRIC Interpretation 9 Reassessment of Embedded Derivatives, which has been submitted to it by the New Zealand Institute of Chartered Accountants.

New Zealand Equivalent to IFRIC Interpretation 9 Reassessment of Embedded Derivatives 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 beginning on or after 1 January 2007;

  • to apply to annual accounting periods beginning on or after 1 June 2006 in respect of entities which elect to comply, or which have complied, with New Zealand Equivalent to International Financial Reporting Standard 1 First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards for an annual accounting period commencing on or after 1 January 2005 and before 1 January 2007; and

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

Early adoption of New Zealand Equivalent to IFRIC Interpretation 9 Reassessment of Embedded Derivatives is permitted for annual accounting periods commencing on or after 1 January 2005 and before 1 June 2006 but only where an entity complies, or has complied, with New Zealand Equivalent to International Financial



Next Page →



Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2006, No 51


Gazette.govt.nz — PDF NZ Gazette 2006, No 51




✨ LLM interpretation of page content

🏛️ Notice of New Regulations Under Various Acts

🏛️ Governance & Central Administration
Regulations, Takeovers Act, Commodity Levies Act, Parental Leave and Employment Protection Act, Coroners Act, Private Investigators and Security Guards Act

🏛️ Postage and Packaging Charges for Mail Orders

🏛️ Governance & Central Administration
Postage, Packaging, Mail Orders, Legislation Direct

💰 Approval of New Zealand Equivalent to IFRIC Interpretation 9 Reassessment of Embedded Derivatives

💰 Finance & Revenue
Financial Reporting, IFRIC Interpretation 9, Embedded Derivatives, Accounting Standards Review Board
  • Accounting Standards Review Board