22 JULY 2010 NEW ZEALAND GAZETTE, No. 88 2393

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:

Copies can be bought or ordered by mail from Legislation Direct, PO Box 12418, Thorndon, Wellington 6144. Please quote title and serial numbers. Prices for quantities supplied on application. Copies are also available over the counter at the following locations:

Bennetts Bookshops: Bowen House, corner of Lambton Quay and Bowen Street (PO Box 5334), Wellington; University of Waikato, Gate 5 Hillcrest Road (PO Box 13066), Hamilton. Whitcoulls: 38–42 Broadway Avenue (PO Box 1820), Palmerston North; 111 Cashel Street (Private Bag 4735), Christchurch; 143 George Street (PO Box 1104), Dunedin. Borders: 291–297 Queen Street, Auckland.

rs5705

General Section

Accounting Standards Review Board

Financial Reporting Act 1993

Approval of the Improvements to New Zealand Equivalents to International Financial Reporting Standards (Improvements to NZ IFRSs) (Notice No. 117)

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 (Improvements to NZ IFRSs), which have been submitted to it by the Financial Reporting Standards Board of the New Zealand Institute of Chartered Accountants.

The improvements to NZ IFRSs 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; and
• a Regulation for the purposes of the Regulations (Disallowance) Act 1989.

Earlier application of the Improvements to NZ IFRSs is permitted.

Copies of the Improvements to NZ IFRSs may be inspected free of charge at the office of the New Zealand Institute of Chartered Accountants, Tower Building, Level 7, 50 Customhouse Quay (PO Box 11342), Wellington, and 12–16 Nicholls Lane, Parnell (PO Box 3334), Auckland.

A copy of the Improvements to NZ IFRSs is also available on the Institute’s website
www.nzica.com

Dated this 13th day of July 2010.

KEVIN SIMPKINS, Chairman, Accounting Standards Review Board.

gs5658

Approval of the Minor Amendments to New Zealand Equivalents to International Financial Reporting Standards (Minor Amendments to NZ IFRSs) (Notice No. 118)

Notice is hereby given, pursuant to section 29 of the Financial Reporting Act 1993 (“the Act”), that the Accounting Standards Review Board has approved minor amendments to New Zealand equivalents to International Financial Reporting Standards (Minor Amendments to NZ IFRSs), which have been submitted to it by the Financial Reporting Standards Board of the New Zealand Institute of Chartered Accountants.

The minor amendments to NZ IFRSs 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 as soon as possible from the date of publication of their approval in the New Zealand Gazette; and
• a Regulation for the purposes of the Regulations (Disallowance) Act 1989.