NEW ZEALAND GAZETTE, No. 107

4 SEPTEMBER 2014

If two or more copies are ordered, the remittance should cover the cash price and the maximum charge for the total value of purchases as follows:

Copies can be bought or ordered by mail from Legislation Direct, PO Box 12418, Thorndon, Wellington 6144. Email: ldorders@legislationdirect.co.nz Please quote title and serial numbers. Prices for quantities supplied on application. Copies are also available over the counter at the following locations:

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Whitcoulls: 38–42 Broadway Avenue, Palmerston North.

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General Section

External Reporting Board

Financial Reporting Act 2013

Issued Accounting Standard: NZ IFRS 9 Financial Instruments (Notice No. 78)

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 NZ IFRS 9 Financial Instruments.

NZ IFRS 9 Financial Instruments:

• 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 2018, with early application permitted;
• takes effect from the date of the notification of its issue in the New Zealand Gazette, pursuant to section 27(2)(a) and (b) of the Financial Reporting Act 2013; 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 4th day of September 2014.

KIMBERLEY CROOK, Chair, New Zealand Accounting Standards Board.

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Issued Accounting Standard: Fair Value Disclosures by Retirement Benefit Plans (Amendments to NZ IAS 26) (Notice No. 79)

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 Fair Value Disclosures by Retirement Benefit Plans (Amendments to NZ IAS 26).

Fair Value Disclosures by Retirement Benefit Plans (Amendments to NZ IAS 26):

• applies to all 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; and
• applies to annual periods beginning on or after 1 January 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 4th day of September 2014.

KIMBERLEY CROOK, Chair, New Zealand Accounting Standards Board.

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Issued Accounting Standard: Interests in Other Entities (Amendments to PBE SFR-A (NFP)) (Notice No. 80)

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 Interests in Other Entities (Amendments to PBE SFR-A (NFP)).

Interests in Other Entities (Amendments to PBE SFR-A (NFP)):

• applies to Tier 3 not-for-profit public benefit entities; and
• applies to annual 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.