✨ Accounting Standards and Meat Board Allocation
NEW ZEALAND GAZETTE, No. 59
5 JUNE 2014
General Section
New Zealand Accounting Standards Board
Dated this 5th day of June 2014.
MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.
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Financial Reporting Act 2013
Issued Accounting Standard: RDR Hedge Accounting Disclosures (Amendments to NZ IFRS 9 (2013)) (Notice No. 72)
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 RDR Hedge Accounting Disclosures (Amendments to NZ IFRS 9 (2013)).
RDR Hedge Accounting Disclosures (Amendments to NZ IFRS 9 (2013))
- applies to 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
- may be adopted when a Tier 2 entity applies NZ IFRS 9 Financial Instruments (2013) (Hedge Accounting and amendments to NZ IFRS 9, NZ IFRS 7 and NZ IAS 39); 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
Issued Accounting Standard: Accounting for Acquisitions of Interests in Joint Operations (Amendments to NZ IFRS 11) (Notice No. 73)
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 Accounting for Acquisitions of Interests in Joint Operations (Amendments to NZ IFRS 11).
Accounting for Acquisitions of Interests in Joint Operations (Amendments to NZ IFRS 11)
- 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 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 5th day of June 2014.
MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.
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New Zealand Meat Board
Meat Board Act 2004
2014–2015 European Union High Quality Beef Tariff Rate Quota Allocation
Pursuant to section 31 of the Meat Board Act 2004, notice is given that the New Zealand Meat Board has allocated access of European Union High Quality Beef Tariff Rate Quota for the 2014–2015 Quota Year, commencing 1 July 2014, as follows:
| Company | General Quota Allowance (tonnes n.p.w.) | Reserved Quota Allowance (tonnes n.p.w.) | Total Quota Allowance (tonnes n.p.w.) |
|---|---|---|---|
| Affco New Zealand Limited | 204.6 | 204.6 | |
| Alliance Group Limited | 106.4 | 106.4 | |
| Canterbury Meat Packers Limited | 72.8 | 72.8 | |
| Canterbury Meat Packers Limited/Five Star | 66.6 | 66.6 | |
| Beef Limited Consortium | |||
| Greenlea Premier Meats Limited | 85.7 | 85.7 | |
| Riverlands Limited | 94.6 | 94.6 | |
| Silver Fern Farms Limited | 364.0 | 364.0 | |
| Taylor Preston Limited | 36.9 | 36.9 | |
| UBP Limited | 38.4 | 38.4 | |
| Wilson Hellaby Limited | 229.9 | 229.9 | |
| Total | 1,300.0 | 1,300.0 |
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✨ LLM interpretation of page content
💰 Issued Accounting Standard: RDR Hedge Accounting Disclosures (Amendments to NZ IFRS 9 (2013))
💰 Finance & Revenue5 June 2014
Accounting Standard, Financial Reporting, Hedge Accounting, NZ IFRS 9
- MICHELE EMBLING, Chair, New Zealand Accounting Standards Board
💰 Issued Accounting Standard: Accounting for Acquisitions of Interests in Joint Operations (Amendments to NZ IFRS 11)
💰 Finance & Revenue5 June 2014
Accounting Standard, Financial Reporting, Joint Operations, NZ IFRS 11
- MICHELE EMBLING, Chair, New Zealand Accounting Standards Board
🏭 2014–2015 European Union High Quality Beef Tariff Rate Quota Allocation
🏭 Trade, Customs & IndustryMeat Board, European Union, Beef Tariff, Quota Allocation
NZ Gazette 2014, No 59