930 NEW ZEALAND GAZETTE, No. 32 20 MARCH 2014

General Section

External Reporting Board

Financial Reporting Act 2013

Authoritative Notice New Zealand Equivalent to the IASB Conceptual Framework for Financial Reporting 2010 (Diff Rep) (Notice No. 66)

Notice is hereby given, pursuant to section 24 of the Financial Reporting Act 2013, that the External Reporting Board has issued Authoritative Notice New Zealand Equivalent to the IASB Conceptual Framework for Financial Reporting 2010 (Diff Rep) (NZ Framework (Diff Rep)).

The NZ Framework (Diff Rep):

• applies to all Tier 3 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 all Tier 3 for-profit reporting entities for annual periods beginning on or after 1 April 2014 to reporting periods beginning on or before 31 March 2015;
• takes effect from the date of the notification of its issue in the New Zealand Gazette pursuant to sections 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 NZ 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 14th day of March 2014.

MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.

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Authoritative Notice Conceptual Framework for Financial Reporting (PBE) (Notice No. 67)

Notice is hereby given, pursuant to section 24 of the Financial Reporting Act 2013, that the External Reporting Board has issued Authoritative Notice Conceptual Framework for Financial Reporting (PBE).

The Conceptual Framework for Financial Reporting (PBE):

• applies to all 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 all public benefit reporting entities for annual periods beginning on or after 1 April 2014 to reporting periods beginning on or before 30 June 2014;
• takes effect from the date of the notification of its issue in the New Zealand Gazette pursuant to sections 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 Conceptual Framework for Financial Reporting (PBE) 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 14th day of March 2014.

MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.

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Authoritative Notice New Zealand Equivalent to the IASB Conceptual Framework for Financial Reporting 2010 (Notice No. 68)

Notice is hereby given, pursuant to section 24 of the Financial Reporting Act 2013, that the External Reporting Board has issued Authoritative Notice New Zealand Equivalent to the IASB Conceptual Framework for Financial Reporting 2010 (NZ Framework).

The NZ Framework:

• 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;
• applies to all for-profit reporting entities for annual periods beginning on or after 1 April 2014;
• takes effect from the date of the notification of its issue in the New Zealand Gazette pursuant to sections 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 NZ 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 14th day of March 2014.

MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.

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Authoritative Notice Public Benefit Entities’ Framework (Notice No. 69)

Notice is hereby given, pursuant to section 24 of the Financial Reporting Act 2013, that the External Reporting Board has issued Authoritative Notice Public Benefit Entities’ Framework (PBE Framework).

The PBE Framework:

• applies to all 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 all public benefit reporting entities for annual periods beginning on or after 1 July 2014;
• takes effect from the date of the notification of its issue in the New Zealand Gazette pursuant to sections 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 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 14th day of March 2014.

MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.