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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Online Sources for this page:

Gazette.govt.nz PDF NZ Gazette 2014, No 59





✨ LLM interpretation of page content

💰 Issued Accounting Standard: RDR Hedge Accounting Disclosures (Amendments to NZ IFRS 9 (2013))

💰 Finance & Revenue
5 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 & Revenue
5 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 & Industry
Meat Board, European Union, Beef Tariff, Quota Allocation