✨ Financial Reporting Standards Approval
NEW ZEALAND GAZETTE, No. 66
14 MAY 2009
General Section
Accounting Standards Review Board
Financial Reporting Act 1993
Approval of the Improvements to New Zealand Equivalents to International Financial Reporting Standards (May 2009) (Improvements to NZ IFRSs (May 2009)) (Notice No. 102)
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 (May 2009) (Improvements to NZ IFRSs (May 2009)), 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 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 as stated for each of the amendments in the Improvements to NZ IFRSs (May 2009); and
- a Regulation for the purposes of the Regulations (Disallowance) Act 1989.
Earlier application of the Improvements to NZ IFRSs (May 2009) is permitted.
Copies of the Improvements to NZ IFRSs (May 2009) 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 Improvements to NZ IFRS is also available on the institute’s website at
www.nzica.com
Dated this 7th day of May 2009.
KEVIN SIMPKINS, Chairman, Accounting Standards Review Board.
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Approval of the Omnibus Amendments (2009–1) (Notice No. 103)
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 Omnibus Amendments (2009-1), which has been submitted to it by the Financial Reporting Standards Board of the New Zealand Institute of Chartered Accountants.
The Omnibus Amendments (2009-1) 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 July 2009; and
- a Regulation for the purposes of the Regulations (Disallowance) Act 1989.
Earlier application of the Omnibus Amendments (2009-1) is permitted.
Copies of the Omnibus Amendments (2009-1) 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 is also available on the institute’s website at
www.nzica.com
Dated this 7th day of May 2009.
KEVIN SIMPKINS, Chairman, Accounting Standards Review Board.
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NZ Gazette 2009, No 66
✨ LLM interpretation of page content
💰 Approval of Improvements to New Zealand Equivalents to International Financial Reporting Standards (May 2009)
💰 Finance & Revenue7 May 2009
Financial Reporting, Accounting Standards, Approval, Improvements to NZ IFRSs
- KEVIN SIMPKINS, Chairman, Accounting Standards Review Board
💰 Approval of the Omnibus Amendments (2009–1)
💰 Finance & Revenue7 May 2009
Financial Reporting, Accounting Standards, Approval, Omnibus Amendments
- KEVIN SIMPKINS, Chairman, Accounting Standards Review Board