11 SEPTEMBER 2014 NEW ZEALAND GAZETTE, No. 109 3049

PBE IPSAS 29 Financial Instruments: Recognition and Measurement
PBE IPSAS 30 Financial Instruments: Disclosures
PBE IPSAS 31 Intangible Assets
PBE IPSAS 32 Service Concession Arrangements: Grantor
PBE IFRS 3 Business Combinations
PBE IFRS 4 Insurance Contracts
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 Tier 1 and Tier 2 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 financial statements covering periods beginning on or after 1 April 2015, with early application permitted for not-for-profit public benefit entities as long as all the standards are applied at the same time; and
• is a disallowable instrument for the purposes of the Legislation Act 2012.

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 11th day of September 2014.

KIMBERLEY CROOK, Chair, New Zealand Accounting Standards Board.

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Issued Authoritative Notice Public Benefit Entities’ Framework (Notice No. 83)

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 Authoritative Notice Public Benefit Entities’ Framework (PBE Framework).

The PBE Framework:

• applies to Tier 1, Tier 2 and Tier 3 public benefit 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 public benefit reporting entities for annual periods beginning on or after 1 April 2015, with early application permitted for not-for-profit public benefit entities as long as all the PBE Standards are applied at the same time; and
• is a disallowable instrument for the purposes of the Legislation Act 2012.

Copies of the PBE Framework 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 11th day of September 2014.

KIMBERLEY CROOK, Chair, New Zealand Accounting Standards Board.

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Harness Racing New Zealand Incorporated

Racing Act 2003

Amendments to the New Zealand Rules of Harness Racing

Pursuant to the Racing Act 2003, notice is given of amendments to the following rules of the New Zealand Rules of Harness Racing:

308(3) and 308(3A)
424(3)(b)
513
862
869(8) and 869A
870(5), 1102(4) and 1103(4)(iii)
882–884 (inclusive)
1308A Fourth Schedule

The New Zealand Rules of Harness Racing can be viewed on the Harness Racing New Zealand Incorporated website
www.hrnz.co.nz
or copies can be inspected free of charge or purchased at Harness Racing New Zealand Incorporated, 135 Lincoln Road, Christchurch.

Dated at Christchurch this 18th day of August 2014.

EDWARD RENNELL, Chief Executive, Harness Racing New Zealand Incorporated.

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