✨ Commodity Levies and Accounting Standards
3048 NEW ZEALAND GAZETTE, No. 109 11 SEPTEMBER 2014
Hillcrest Road, Hamilton; Bennetts University Bookshop, Massey University, Palmerston North; Christchurch Polytechnic
Institute of Technology, Madras Street, Christchurch; University Bookshop Canterbury Limited, University Drive, Ilam,
Christchurch 8041. Whitcoulls: 38–42 Broadway Avenue, Palmerston North.
dl5748
General Section
Bluff Oyster Management Company Limited
Commodity Levies (Foveaux Strait Dredge Oysters) Order 2013
Notification of Rates of Levy Pursuant to the Commodity Levies (Foveaux Strait Dredge Oysters) Order 2013
Pursuant to the Commodity Levies (Foveaux Strait Dredge Oysters) Order 2013 (“the Order”) and the Constitution of the Bluff Oyster Management Company Limited (BOMC), BOMC hereby gives notice that the levy rate for Foveaux Strait dredge oysters required to be notified in terms of clause 11 of the Order, for the levy year 1 October 2014 to 30 September 2015 (inclusive), is as follows:
(a) Declared port price: $5,850.00 per tonne
(b) Levy rate $163.93 per tonne
(c) Levy rate (% relative dollar value): 2.8023%
Dated this 3rd day of September 2014.
M. I. RANKIN, Secretary.
gs5595
External Reporting Board
Financial Reporting Act 2013
Issued Accounting Standards: PBE Standards for Tier 1 and Tier 2 Public Benefit Entities (Notice No. 82)
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 the following suite of accounting standards:
PBE IPSAS 1 Presentation of Financial Statements
PBE IPSAS 2 Cash Flow Statements
PBE IPSAS 3 Accounting Policies, Changes in Accounting Estimates and Errors
PBE IPSAS 4 The Effects of Changes in Foreign Exchange Rates
PBE IPSAS 5 Borrowing Costs
PBE IPSAS 6 (PS) Consolidated and Separate Financial Statements (Public Sector)
PBE IPSAS 6 (NFP) Consolidated and Separate Financial Statements (Not-for-profit)
PBE IPSAS 7 Investments in Associates
PBE IPSAS 8 Interests in Joint Ventures
PBE IPSAS 9 Revenue from Exchange Transactions
PBE IPSAS 10 Financial Reporting in Hyperinflationary Economies
PBE IPSAS 11 Construction Contracts
PBE IPSAS 12 Inventories
PBE IPSAS 13 Leases
PBE IPSAS 14 Events after the Reporting Date
PBE IPSAS 16 Investment Property
PBE IPSAS 17 Property, Plant and Equipment (including DRC guidance)
PBE IPSAS 19 Provisions, Contingent Liabilities and Contingent Assets
PBE IPSAS 20 Related Party Disclosures
PBE IPSAS 21 Impairment of Non-Cash-Generating Assets
PBE IPSAS 22 Disclosure of Information about the General Government Sector
PBE IPSAS 23 Revenue from Non-Exchange Transactions
PBE IPSAS 25 Employee Benefits
PBE IPSAS 26 Impairment of Cash-Generating Assets
PBE IPSAS 27 Agriculture
PBE IPSAS 28 Financial Instruments: Presentation
Next Page →
NZ Gazette 2014, No 109
✨ LLM interpretation of page content
🌾 Notification of Rates of Levy for Foveaux Strait Dredge Oysters
🌾 Primary Industries & Resources3 September 2014
Commodity Levies, Oysters, Foveaux Strait, Levy Rates
- M. I. Rankin, Secretary
💰 Issued Accounting Standards for Public Benefit Entities
💰 Finance & RevenueAccounting Standards, Financial Reporting, Public Benefit Entities