17 FEBRUARY 2011 NEW ZEALAND GAZETTE, No. 16 371

The board resolved that Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters 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 2011. The board also resolved that earlier application of Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters is permitted; and
• a Regulation for the purposes of the Regulations (Disallowance) Act 1989.

Dated this 2nd day of February 2011.

KEVIN SIMPKINS, Chairman, Accounting Standards Review Board.

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Notice of Direction as to Authoritative Support by the Accounting Standards Review Board – The New Zealand Equivalent to the IASB Conceptual Framework for Financial Reporting 2010 (Notice No. 124)

The Accounting Standards Review Board hereby gives a direction, pursuant to section 24(1)(d) of the Financial Reporting Act 1993, that the New Zealand Equivalent to the IASB Conceptual Framework for Financial Reporting 2010, issued by the Financial Reporting Standards Board of the New Zealand Institute of Chartered Accountants, has authoritative support within the accounting profession in New Zealand.

Dated this 2nd day of February 2011.

KEVIN SIMPKINS, Chairman, Accounting Standards Review Board.

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Approval of the Consequential Amendments to Other Pronouncements (Notice No. 125)

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 Consequential Amendments to Other Pronouncements ("the consequential amendments"), which were submitted to it by the Financial Reporting Standards Board of the New Zealand Institute of Chartered Accountants.

The consequential amendments arise as a result of the Accounting Standards Review Board direction, pursuant to section 24(1)(d) of the Financial Reporting Act 1993, that the New Zealand Equivalent to the IASB Conceptual Framework for Financial Reporting 2010 issued by the Financial Reporting Standards Board of the New Zealand Institute of Chartered Accountants has authoritative support within the accounting profession in New Zealand.

The consequential amendments 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 with immediate effect; and
• a Regulation for the purposes of the Regulations (Disallowance) Act 1989.

Copies of the consequential amendments may be inspected free of charge at the offices of the New Zealand Institute of Chartered Accountants, Level 7, 50 Customhouse Quay (PO Box 11342), Wellington, and 12–16 Nicholls Lane, Parnell (PO Box 3334), Auckland.

Copies are also available on the institute’s website

www.nzica.com

Dated this 2nd day of February 2011.

KEVIN SIMPKINS, Chairman, Accounting Standards Review Board.

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Animal Health Board

Biosecurity Act 1993

Notice of Movement Controls for Bovine Tuberculosis

Pursuant to section 131(2) of the Biosecurity Act 1993, the Animal Health Board Incorporated declares those parts of New Zealand described in the Schedule to this notice to be Controlled Areas for the purpose of enabling the limitation of the spread of bovine tuberculosis.

Pursuant to section 131(3)(a) of the Biosecurity Act 1993, the Animal Health Board Incorporated gives notice that the movement of cattle and deer within the Controlled Areas is restricted and regulated to the extent and subject to the conditions specified below.

Notice

1. Definitions

In this notice, unless the context otherwise requires:

"herd" means:

(a) a group of cattle, or deer, or cattle and deer, that is managed as one unit; or

(b) a group of cattle, or deer, or cattle and deer, that is kept within the same enclosure or behind the same fence.