✨ Regulation Notices and Financial Reporting Standards
27 NOVEMBER 2008 NEW ZEALAND GAZETTE, No. 182 4773
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 | Retail |
|---|---|---|---|---|
| Securities Act 1978 | Securities Act (Meridian Energy Limited) Exemption Notice 2008 | 2008/436 | 25/11/08 | $3.60 |
| Securities Act 1978 | Securities Act (Stock and Station Agents) Exemption Amendment Notice 2008 | 2008/437 | 25/11/08 | $2.10 |
| Securities Act 1978 | Securities Act (New Zealand Deposit Guarantee Scheme−Collective Investment Schemes) Exemption Notice 2008 | 2008/438 | 25/11/08 | $3.60 |
| Securities Act 1978 | Securities Act (New Zealand Deposit Guarantee Scheme) Exemption Amendment Notice 2008 | 2008/439 | 25/11/08 | $2.30 |
| Securities Act 1978 | Securities Act (Richina Pacific Limited) Exemption Notice 2008 | 2008/440 | 25/11/08 | $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:
| 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, PO Box 12357, 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 (PO Box 5334), Wellington; Bennetts Campus Bookshop: Auckland University of Technology, C Block Wellesley Street, Gate 4 Lorne Street (Private Bag 92006), Auckland; University of Waikato, Gate 5 Hillcrest Road (PO Box 13066), Hamilton; Located in Whitcoulls: Centreplace, Bryce Street (PO Box 19287), Hamilton; 38–42 Broadway Avenue (PO Box 1820), Palmerston North; 111 Cashel Street (Private Bag), Christchurch; 143 George Street (PO Box 1104), Dunedin.
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General Section
Accounting Standards Review Board
Financial Reporting Act 1993
Approval of the Amendments to New Zealand Equivalent to International Accounting Standard 23 Borrowing Costs (NZ IAS 23) (Revised 2007) (Notice No. 94)
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 Amendments to New Zealand Equivalent to International Accounting Standard 23 Borrowing Costs (revised 2007) (“Amendments to NZ IAS 23”) which has been submitted to it by the Financial Reporting Standards Board of the New Zealand Institute of Chartered Accountants.
The Amendments to NZ IAS 23 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 periods beginning on or after 1 January 2009; and
- a Regulation for the purposes of the Regulations (Disallowance) Act 1989.
Earlier application of the Amendments to NZ IAS 23 is permitted.
The board has also varied its resolution in Approval 90 dated the 2nd day of July 2007, to withdraw New Zealand Equivalent to International Accounting Standard 23 Borrowing Costs (2004) so that this standard will remain in force for public benefits.
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NZ Gazette 2008, No 182
✨ LLM interpretation of page content
🏛️ Notice of Regulations Made Under Acts and Regulations Publication Act 1989
🏛️ Governance & Central Administration25 November 2008
Regulations, Securities Act, Exemption Notices, Enactment
🏛️ Postage and Packaging Charges for Mail Orders of Regulations
🏛️ Governance & Central AdministrationPostage, Packaging, Mail Orders, Legislation Direct
💰 Approval of Amendments to NZ IAS 23 Borrowing Costs
💰 Finance & RevenueFinancial Reporting, Accounting Standards, NZ IAS 23, Borrowing Costs
- Accounting Standards Review Board