1 AUGUST 2013

NEW ZEALAND GAZETTE, No. 97

2603

General Section

External Reporting Board

Financial Reporting Act 1993

Issued Accounting Standard: Novation of Derivatives and Continuation of Hedge Accounting (Amendments to NZ IAS 39) (Notice No. 41)

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 Novation of Derivatives and Continuation of Hedge Accounting (Amendments to NZ IAS 39).

Novation of Derivatives and Continuation of Hedge Accounting (Amendments to NZ IAS 39):

• 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 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 at www.xrb.govt.nz

Dated this 29th day of July 2013.

MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.

gs4844

Issued Accounting Standard: Novation of Derivatives and Continuation of Hedge Accounting (Diff Rep) (Amendments to NZ IAS 39 (Diff Rep)) (Notice No. 42)

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 Novation of Derivatives and Continuation of Hedge Accounting (Diff Rep) (Amendments to NZ IAS 39 (Diff Rep)).

Novation of Derivatives and Continuation of Hedge Accounting (Diff Rep) (Amendments to NZ IAS 39 (Diff Rep)):

• applies to all 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 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 at www.xrb.govt.nz

Dated this 29th day of July 2013.

MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.

gs4845

Food Standards Australia New Zealand

Food Standards Australia New Zealand Act 1991

Australia New Zealand Food Standards Code – Amendment No. 142

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. 142.

Food Standards (Application A1055 – Short-chain Fructo-oligosaccharides) 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 26 July 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 84 on 1 August 2013. This means that this date is the gazettal date for the purposes of clause 3 of the variation.

1 Name

This instrument is the Food Standards (Application A1055 – Short-chain Fructo-oligosaccharides) Variation.

2 Variation to Standards in the Australia New Zealand Food Standards Code

The Schedule varies the Standards in the Australia New Zealand Food Standards Code.

3 Commencement

These variations commence on gazettal.