General Section

External Reporting Board

Financial Reporting Act 1993

NZ IFRS 9 (2013) Financial Instruments (Hedge Accounting and Amendments to NZ IFRS 9, NZ IFRS 7 and NZ IAS 39) (Notice No. 53)

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 NZ IFRS 9 (2013) Financial Instruments (Hedge Accounting and amendments to NZ IFRS 9, NZ IFRS 7 and NZ IAS 39).

NZ IFRS 9 (2013) Financial Instruments (Hedge Accounting and amendments to NZ IFRS 9, NZ IFRS 7 and NZ IAS 39):

• 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 periods beginning on or after 1 January 2017. Earlier application is permitted;
• takes effect from the date of the notification of its issue in the New Zealand Gazette pursuant to section 28(2)(a) and (b) of the Financial Reporting Act 1993; 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 10th day of December 2013.

MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.

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NZ IFRS 9 (2013) (Diff Rep) Financial Instruments (Hedge Accounting and Amendments to NZ IFRS 9 (Diff Rep), NZ IFRS 7 (Diff Rep) and NZ IAS 39 (Diff Rep)) (Notice No. 54)

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 NZ IFRS 9 (2013) (Diff Rep) Financial Instruments (Hedge Accounting and amendments to NZ IFRS 9 (Diff Rep), NZ IFRS 7 (Diff Rep) and NZ IAS 39 (Diff Rep)).

NZ IFRS 9 (2013) (Diff Rep) Financial Instruments (Hedge Accounting and amendments to NZ IFRS 9 (Diff Rep), NZ IFRS 7 (Diff Rep) and NZ IAS 39 (Diff Rep)):

• applies to Tier 3 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 periods beginning on or after 1 January 2017. Earlier application is permitted;
• takes effect from the date of the notification of its issue in the New Zealand Gazette pursuant to section 28(2)(a) and (b) of the Financial Reporting Act 1993; 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 10th day of December 2013.

MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.

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Public Benefit Entity Simple Format Reporting Standard – Cash (Public Sector) (Notice No. 55)

Notice is hereby given, pursuant to section 24 of the Financial Reporting Act 2013, that the New Zealand Accounting Standards Board of the External Reporting Board has issued Public Benefit Entity Simple Format Reporting Standard – Cash (Public Sector).

Public Benefit Entity Simple Format Reporting Standard – Cash (Public Sector):

• applies to Tier 4 public sector public benefit entities, 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 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 3rd day of December 2013.

MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.

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Public Benefit Entity Simple Format Reporting Standard – Cash (Not-For-Profit) (Notice No. 56)

Notice is hereby given, pursuant to section 24 of the Financial Reporting Act 2013, that the New Zealand Accounting Standards Board of the External Reporting Board has issued Public Benefit Entity Simple Format Reporting Standard – Cash (Not-For-Profit).

Public Benefit Entity Simple Format Reporting Standard – Cash (Not-For-Profit):

• applies to Tier 4 not-for-profit public benefit entities, 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 April 2015, with early application 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 3rd day of December 2013.

MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.