✨ Accounting Standards and Index
NEW ZEALAND GAZETTE, No. 17
13 FEBRUARY 2014
New Zealand Accounting Standards Board
Financial Reporting Act 1993
Issued Accounting Standard: Annual Improvements to NZ IFRSs 2010-2012 Cycle (Notice No. 59)
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 Annual Improvements to NZ IFRSs 2010-2012 Cycle.
Annual Improvements to NZ IFRSs 2010-2012 Cycle:
-
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 July 2014, 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 11th day of February 2014.
MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.
gs844
Issued Accounting Standard: Defined Benefit Plans: Employee Contributions (Amendments to NZ IAS 19) (Notice No. 60)
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 Defined Benefit Plans: Employee Contributions (Amendments to NZ IAS 19).
Defined Benefit Plans: Employee Contributions (Amendments to NZ IAS 19):
-
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 July 2014, 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 7th day of February 2014.
MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.
gs845
Issued Accounting Standard: Annual Improvements to NZ IFRSs 2011-2013 Cycle (Notice No. 61)
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 Annual Improvements to NZ IFRSs 2011-2013 Cycle.
Annual Improvements to NZ IFRSs 2011-2013 Cycle:
-
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 July 2014, 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 11th day of February 2014.
MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.
gs846
Index
B
Bankruptcy Notices
Bankruptcies: 354
No asset procedures: 354
Biosecurity (American Foulbrood – Apiary and Beekeeper Levy) Order—
Levies
Apiary and beekeeper: 389
Broadcasting Act—
Allocations of broadcasting time and money for the 2014 General Election: 384
C
Charitable Trusts Act—
Approval of a scheme of variation
Will of the late George Powell Replacement 2013/491: 377
Civil Aviation Act—
Ordinary rules: 383
Companies Act—
Cessation of business in New Zealand
GOFUNDRAISE PTY LIMITED: 370
MOUSETRAP AUSTRALIA PTY LIMITED: 370
SPINNAKER FILMS PTY LTD: 370
SPREETS N.Z PTY LTD: 370
WEDDING AND EVENTS TRAINING PTY. LTD: 370
Removals
44 VESTEY DRIVE LTD.: 367
ADVANCE EXPORTS (NZ) LTD.: 369
AIRCOM LTD.: 366
B. & S. HARRISON LTD.: 366
BLACKBRIDGE FARMS LTD.: 368
C 4EVER LTD.: 368
CIVIL WORKS LTD.: 368
COLIN HAIR REALTY LTD.: 368
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💰 Issued Accounting Standard: Annual Improvements to NZ IFRSs 2010-2012 Cycle
💰 Finance & Revenue11 February 2014
Accounting Standards, Financial Reporting, NZ IFRSs, Annual Improvements
- MICHELE EMBLING, Chair, New Zealand Accounting Standards Board
💰 Issued Accounting Standard: Defined Benefit Plans: Employee Contributions (Amendments to NZ IAS 19)
💰 Finance & Revenue7 February 2014
Accounting Standards, Financial Reporting, NZ IAS 19, Defined Benefit Plans
- MICHELE EMBLING, Chair, New Zealand Accounting Standards Board
💰 Issued Accounting Standard: Annual Improvements to NZ IFRSs 2011-2013 Cycle
💰 Finance & Revenue11 February 2014
Accounting Standards, Financial Reporting, NZ IFRSs, Annual Improvements
- MICHELE EMBLING, Chair, New Zealand Accounting Standards Board
📰 Index of Notices
📰 NZ GazetteIndex, Notices, Bankruptcy, Biosecurity, Broadcasting, Charitable Trusts, Civil Aviation, Companies
NZ Gazette 2014, No 17