NEW ZEALAND GAZETTE, No. 124

5 SEPTEMBER 2013

External Reporting Board

Financial Reporting Act 1993

Amendments to Prospective Financial Statements (Amendments to FRS-42) (Notice No. 43)

Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the New Zealand Accounting Standards Board of the External Reporting Board has issued Amendments to Prospective Financial Statements (Amendments to FRS-42).

Amendments to Prospective Financial Statements (Amendments to FRS-42):

• applies to all Tier 1 and Tier 2 for-profit reporting entities and groups, other than where expressly exempted by its terms, the terms of any other approved accounting standard or by law;
• applies to interim and annual periods beginning on or after 1 January 2014, with early adoption allowed; and
• is a Regulation for the purposes of the Regulations (Disallowance) Act 1989.

Copies of the standard may be inspected free of charge at the offices of the External Reporting Board (XRB), Level 7, 50 Manners Street, Wellington. Copies are also available on the XRB’s website

www.xrb.govt.nz

Dated this 2nd day of September 2013.

MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.

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Amendments to Prospective Financial Statements (Amendments to PBE FRS 42) (Notice No. 45)

Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the New Zealand Accounting Standards Board of the External Reporting Board has issued Amendments to Prospective Financial Statements (Amendments to PBE FRS 42).

Amendments to Prospective Financial Statements (Amendments to PBE FRS 42):

• applies to all Tier 1 and Tier 2 public sector public benefit reporting entities and groups, other than where expressly exempted by its terms, the terms of any other approved accounting standard or by law;
• applies to interim and annual periods beginning on or after 1 July 2014, with early adoption not allowed; and
• is a Regulation for the purposes of the Regulations (Disallowance) Act 1989.

Copies of the standard may be inspected free of charge at the offices of the External Reporting Board (XRB), Level 7, 50 Manners Street, Wellington. Copies are also available on the XRB’s website

www.xrb.govt.nz

Dated this 2nd day of September 2013.

MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.

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Amendments to Prospective Financial Statements (Amendments to FRS-42 (PBE)) (Notice No. 44)

Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the New Zealand Accounting Standards Board of the External Reporting Board has issued Amendments to Prospective Financial Statements (Amendments to FRS-42 (PBE)).

Amendments to Prospective Financial Statements (Amendments to FRS-42 (PBE)):

• applies to all public benefit reporting entities and groups, other than where expressly exempted by its terms, the terms of any other approved accounting standard or by law;
• applies to interim and annual periods beginning on or after 1 January 2014, with early adoption allowed; and
• is a Regulation for the purposes of the Regulations (Disallowance) Act 1989.

Copies of the standard may be inspected free of charge at the offices of the External Reporting Board (XRB), Level 7, 50 Manners Street, Wellington. Copies are also available on the XRB’s website

www.xrb.govt.nz

Dated this 2nd day of September 2013.

MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.

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Horticulture New Zealand

Commodity Levies (Vegetables and Fruit) Order 2013

Notification of Rate of Levy—Fresh Tomatoes – 1 October 2013–30 September 2014

Horticulture New Zealand advises that the commodity levy rate for fresh tomatoes is increasing from 0.25% to 0.35%. The new rate will apply for the levy year commencing 1 October 2013 and ending on 30 September 2014.

In accordance with section 13(2)(b) of the Commodity Levies (Vegetables and Fruit) Order 2013, this change was carried via a vote at the TomatoesNZ Annual General Meeting held in Wellington on Wednesday 31 July 2013.

Dated this 28th day of August 2013.

HELEN BARNES, Business Manager.

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