1794 NEW ZEALAND GAZETTE, No. 64 23 MAY 2013

PBE IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
PBE IAS 12 Income Taxes
PBE IAS 34 Interim Financial Reporting
PBE FRS 42 Prospective Financial Statements
PBE FRS 43 Summary Financial Statements
PBE FRS 45 Service Concession Arrangements: Operator
PBE FRS 46 First-time Adoption of PBE Standards by Entities Previously Applying NZ IFRSs
PBE FRS 47 First-time Adoption of PBE Standards by Entities Other Than Those Previously Applying NZ IFRSs

Each standard:

• applies to all Tier 1 and Tier 2 public sector public benefit reporting entities and groups, other than where expressly exempted by the terms of any approved PBE accounting standard or by law;
• applies to annual periods beginning on or after 1 July 2014; and
• is a Regulation for the purposes of the Regulations (Disallowance) Act 1989.

Copies of the standards 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 20th day of May 2013.

MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.

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Standard XRB A1 Accounting Standards Framework (For-profit Entities plus Public Sector Public Benefit Entities Update) (Notice No. 36)

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 Update) (XRB A1 (FP Entities + PS PBEs Update)).

Standard XRB A1 (FP Entities + PS PBEs 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 July 2014, with early adoption permitted for for-profit entities and not-for-profit public benefit entities. Early application is not permitted for public sector public benefit entities; and
• is a Regulation for the purposes of the Regulations (Disallowance) Act 1989.

Copies of the standards 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 20th day of May 2013.

KEVIN SIMPKINS, Chair, External Reporting Board.

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Food Standards Australia New Zealand

Food Standards Australia New Zealand Act 1991

Australia New Zealand Food Standards Code – Amendment No. 141

The following instruments are separate instruments in the Federal Register of Legislative Instruments and are known collectively in the Food Standards Gazette as Amendment No. 141.

Food Standards (Application A1069 – Irradiation of Tomatoes and Capsicums) Variation

The Board of Food Standards Australia New Zealand gives notice of the making of this variation under section 92 of the Food Standards Australia New Zealand Act 1991. The Standard commences on the date specified in clause 3 of this variation.

Dated 17 May 2013
Standards Management Officer
Delegate of the Board of Food Standards Australia New Zealand

Note:
This variation will be published in the Commonwealth of Australia Gazette No. FSC 83 on 23 May 2013. This means that this date is the gazettal date for the purposes of clause 3 of the variation.