26 JUNE 2008 NEW ZEALAND GAZETTE, No. 104 2787

Accounting Standards Review Board

Financial Reporting Act 1993

Approval of the Improvements to New Zealand Equivalents to International Financial Reporting Standards (June 2008) (Notice No. 87)

Notice is hereby given, pursuant to section 29 of the Financial Reporting Act 1993 ("the Act"), that the Accounting Standards Review Board has approved the Improvements to New Zealand Equivalents to International Financial Reporting Standards (June 2008) ("Improvements to NZ IFRSs (June 2008)"), which has been submitted to it by the Financial Reporting Standards Board of the New Zealand Institute of Chartered Accountants.

The Improvements to NZ IFRSs (June 2008) are:

• 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 periods as stated for each of the amendments in the Improvements to NZ IFRSs (June 2008); and
• to Regulation for the purposes of the Regulations (Disallowance) Act 1989.

Earlier application of the Improvements to NZ IFRSs (June 2008) is permitted.

Copies of the Improvements to NZ IFRSs (June 2008) may be inspected free of charge at the office of the New Zealand Institute of Chartered Accountants, 40 Mercer Street (PO Box 11342), Wellington, and 27–33 Ohinerau Street (PO Box 3334), Auckland, and available as soon as practicable on the institute’s website

www.nzica.com

Dated this 13th day of June 2008.

WARWICK HUNT, Chairman, Accounting Standards Review Board.

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Approval of Amendments to New Zealand Equivalent to International Financial Reporting Standard 1 First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards and NZ IAS 27 Consolidated and Separate Financial Statements—Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate (Notice No. 88)

Notice is hereby given, pursuant to section 29 of the Financial Reporting Act 1993 ("the Act"), that the Accounting Standards Review Board has approved Amendments to New Zealand Equivalent to International Financial Reporting Standard 1 First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards and NZ IAS 27 Consolidated and Separate Financial Statements—Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate (Amendments to NZ IFRS 1 and NZ IAS 27), which have been submitted to it by the Financial Reporting Standards Board of the New Zealand Institute of Chartered Accountants.

The Amendments to NZ IFRS 1 and NZ IAS 27 are:

• 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 periods beginning on or after 1 January 2009; and
• a Regulation for the purposes of the Regulations (Disallowance) Act 1989.

Early application of the Amendments to NZ IFRS 1 and NZ IAS 27 is permitted.

Copies of the Amendments to NZ IFRS 1 and NZ IAS 27 may be inspected free of charge at the offices of the New Zealand Institute of Chartered Accountants, 40 Mercer Street (PO Box 11342), Wellington, and 27–33 Ohinerau Street (PO Box 3334), Auckland.

A copy of the amendments is also available on the institute’s website

www.nzica.com

Dated this 13th day of June 2008.

WARWICK HUNT, Chairman, Accounting Standards Review Board.

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Osteopathic Council

Health Practitioners Competence Assurance Act 2003

Osteopathic (Fees) Amendment Notice 2007†

Pursuant to Part 6, section 130(1) of the Health Practitioners Competence Assurance Act 2003, the following notice is given.

Notice

1. Title and commencement—(1) This notice may be cited as the Osteopathic (Fees) Amendment Notice 2007.

(2) This notice comes into force on 31 January 2008, and applies to fees payable in respect of applications relating to periods on and after 1 April 2008.

2. Fees—The Osteopathic Council sets the following fees, payable to the council, specified in the attached Schedule.

3. Tax—The fees are inclusive of goods and services tax.

4. Revocation—This notice revokes all previous Osteopathic (Fees) Notices*.