✨ Financial Reporting Standards and Gazette Deadlines
17 OCTOBER 2013 NEW ZEALAND GAZETTE, No. 143 3921
External Reporting Board
MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.
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Financial Reporting Act 1993
Issued Accounting Standard: RDR Amendment to NZ IAS 36 (Notice No. 47)
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
RDR Amendment to NZ IAS 36:
- applies to 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 retrospectively to annual periods beginning on or after 1 January 2014. The amendment shall not be applied to periods (including comparative periods) in which the entity does not apply NZ IFRS 13 Fair Value Measurement; and
- is a disallowable instrument for the purposes of the Legislation Act 2012.
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 14th day of October 2013.
Issued Accounting Standard: Amendments to Appendix C of NZ IFRS 4 Arising From NZ IFRS 10 (Notice No. 48)
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 Appendix C of NZ IFRS 4 arising from NZ IFRS 10:
- applies to 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 annual reporting periods beginning on or after 1 January 2014 (early application is permitted); and
- is a disallowable instrument for the purposes of the Legislation Act 2012.
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 14th day of October 2013.
MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.
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New Zealand Gazette 2013 Deadlines
Labour Day, Monday 28 October 2013
New Zealand Gazette Edition—31 October 2013
Commercial Section Notices: (Companies, Partnership, Insolvency and Land Transfer Acts)
The deadline for these notices will be 12.00 midday on Friday 25 October 2013, due to the observance of Labour Day on Monday 28 October 2013.
All other notices must be lodged at the New Zealand Gazette office by 12.00 midday on Tuesday 29 October 2013.
d2013
Index
A
Agricultural Compounds and Veterinary Medicines Act—
Trade name products
Registration
Applications: 3911, 3912
B
Bankruptcy Notices—
Bankruptcies: 3830
No asset procedures: 3831
C
Charitable Trusts Act—
Dissolution of charitable trust boards revoked: 3904
Civil Union Act—
Lists of civil union celebrants: 3910
Commodity Levies (Arable Crops) Order—
Levies
Arable crops: 3920
Commodity Levies (Cereal Silage) Order—
Levies
Cereal silage: 3920
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NZ Gazette 2013, No 143
✨ LLM interpretation of page content
🏭 Issued Accounting Standard: RDR Amendment to NZ IAS 36
🏭 Trade, Customs & Industry14 October 2013
Accounting Standards, Financial Reporting, RDR Amendment, NZ IAS 36
- MICHELE EMBLING, Chair, New Zealand Accounting Standards Board
🏭 Issued Accounting Standard: Amendments to Appendix C of NZ IFRS 4
🏭 Trade, Customs & Industry14 October 2013
Accounting Standards, Financial Reporting, NZ IFRS 4, NZ IFRS 10
- MICHELE EMBLING, Chair, New Zealand Accounting Standards Board
📰 New Zealand Gazette Deadlines for Labour Day
📰 NZ GazetteGazette Deadlines, Labour Day, Commercial Section Notices