16 OCTOBER 2014 NEW ZEALAND GAZETTE, No. 127 3567

General Section

External Reporting Board

Financial Reporting Act 2013

Issued Accounting Standard: Equity Method in Separate Financial Statements (Amendments to NZ IAS 27) (Notice No. 84)

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 Equity Method in Separate Financial Statements (Amendments to NZ IAS 27).

Equity Method in Separate Financial Statements (Amendments to NZ IAS 27):

• 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 2016, 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 16th day of October 2014.

KIMBERLEY CROOK, Chair, New Zealand Accounting Standards Board.

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Issued Accounting Standard: Sale or Contribution of Assets Between an Investor and its Associate or Joint Venture (Amendments to NZ IFRS 10 and NZ IAS 28) (Notice No. 85)

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 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to NZ IFRS 10 and NZ IAS 28).

Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to NZ IFRS 10 and NZ IAS 28):

• 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; and
• applies to annual periods beginning on or after 1 January 2016, with early adoption allowed; 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 16th day of October 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:

1004(1)
1004(1A)
1004(2)
1004(3)
1004(3A)
1004(4)

The New Zealand Rules of Harness Racing can be viewed on the Harness Racing New Zealand Incorporated website www.hrnz.co.nz

Copies can be inspected free of charge or purchased at Harness Racing New Zealand Incorporated, 135 Lincoln Road, Christchurch.

Dated at Christchurch this 10th day of October 2014.

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

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Pharmacy Council of New Zealand

Health Practitioners Competence Assurance Act 2003

Pharmacy Council of New Zealand (Fees) Notice 2014

Pursuant to sections 130 to 133 of the Health Practitioners Competence Assurance Act 2003, the following notice is given.

This notice is effective from 1 December 2014 and revokes and replaces all previous Pharmacy Council of New Zealand fees notices.