✨ Regulation Notices
NEW ZEALAND GAZETTE, No. 26
5 MARCH 2009
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 |
|---|---|---|---|---|
| Financial Reporting Act 1993 | Financial Reporting Act (ABB Limited) Exemption Notice 2009 | 2009/36 | 24/2/09 | $2.30 |
| Fisheries Act 1996 | Fisheries (Declaration of New Stocks Subject to Quota Management System) Notice 2009 | 2009/37 | 2/3/09 | $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, 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.
General Section
Accounting Standards Review Board
Financial Reporting Act 1993
Approval of New Zealand Equivalent to International Financial Reporting Interpretations Committee Interpretation 18 Transfers of Assets From Customers (NZ IFRIC 18) (Notice No. 99)
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 New Zealand Equivalent to International Financial Reporting Interpretations Committee Interpretation 18 Transfers of Assets from Customers (NZ IFRIC 18), which has been submitted to it by the Financial Reporting Standards Board of the New Zealand Institute of Chartered Accountants.
NZ IFRIC 18 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 transfers of assets from customers received on or after 1 July 2009; and
- a Regulation for the purposes of the Regulations (Disallowance) Act 1989.
Earlier application of NZ IFRIC 18 is permitted only where an entity complies, or has complied, with New Zealand Equivalent to International Financial Reporting Standard 1 First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards.
Copies of NZ IFRIC 18 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.
Copies will be made available on the institute’s website at www.nzica.com
Dated this 19th day of February 2009.
KEVIN SIMPKINS, Chairman, Accounting Standards Review Board.
gs1884
Next Page →
NZ Gazette 2009, No 26
✨ LLM interpretation of page content
🏛️ Notice of Regulations Made Under Acts and Regulations Publication Act 1989
🏛️ Governance & Central AdministrationRegulations, Acts and Regulations Publication Act 1989, Financial Reporting, Fisheries
📰 Postage and Packaging Charges for Mail Orders
📰 NZ GazettePostage, Packaging, Mail Orders, Legislation Direct
💰 Approval of NZ IFRIC 18 by Accounting Standards Review Board
💰 Finance & Revenue19 February 2009
Financial Reporting, Accounting Standards, NZ IFRIC 18, Interpretation
- KEVIN SIMPKINS, Chairman, Accounting Standards Review Board