21 NOVEMBER 2013 NEW ZEALAND GAZETTE, No. 152 4219

Commodity Levies Act 1990 Commodity Levies (Harvested Wood Material) Order 2013 2013/454 18/11/13 $5.55

Electronic Identity Verification Act 2012 Electronic Identity Verification Amendment Regulations 2013 2013/455 18/11/13 $3.45

Building Act 2004 Building (Accreditation of Building Consent Authorities) Amendment Regulations 2013 2013/456 18/11/13 $3.77

Customs and Excise Act 1996 Customs Export Prohibition (Livestock for Slaughter) Order 2013 2013/457 18/11/13 $3.45

District Courts Act 1947 Community Magistrates (Remuneration and Allowances) Amendment Order 2013 2013/458 18/11/13 $3.45

Sale and Supply of Alcohol Act 2012, and Summary Offences Act 1981 Sale and Supply of Alcohol Regulations 2013 2013/459 18/11/13 $14.78

Land Transport Act 1998 Land Transport (Road User) Amendment Rule (No 3) 2013 2013/460 13/11/13 $3.45

Fisheries Act 1996, and Fisheries (Transfer of Functions, Duties, and Powers to Commercial Fisheries Services Limited) Order 2013 Fisheries (Location and Inspection of Registers) Notice 2013 2013/461 18/11/13 $3.45

Civil List Act 1979, and Remuneration Authority Act 1977 Parliamentary Salaries and Allowances Determination 2013 2013/462 19/11/13 $5.55

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General Section

External Reporting Board

Financial Reporting Act 1993

Standard XRB A1 Accounting Standards Framework (For-Profit Entities Plus Public Sector Public Benefit Entities Plus Not-For-Profit Entities Update) (Notice No. 50)

Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the External Reporting Board has issued Standard XRB A1 Accounting Standards Framework (For-profit Entities plus Public Sector Public Benefit Entities plus Not-for-profit Entities Update) (XRB A1 (FP Entities + PS PBEs + NFPs Update)).

Standard XRB A1 (FP Entities + PS PBEs + NFPs Update):

• applies to all 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 reporting periods beginning on or after 1 April 2015, with early adoption permitted for for-profit entities and not-for-profit public benefit entities. Early application is permitted for public sector public benefit entities for reporting periods beginning on or after 1 July 2014; 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 15th day of November 2013.

KEVIN SIMPKINS, Chairman, External Reporting Board.
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