3 JULY 2014 NEW ZEALAND GAZETTE, No. 70

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General Section

External Reporting Board

KIMBERLEY CROOK, Chair, New Zealand Accounting Standards Board.

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Financial Reporting Act 2013

Issued Accounting Standard: Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to NZ IAS 16 and NZ IAS 38) (Notice No. 75)

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 Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to NZ IAS 16 and NZ IAS 38).

Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to NZ IAS 16 and NZ IAS 38):

• 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 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 3rd day of July 2014.

Issued Accounting Standard: NZ IFRS 15 Revenue From Contracts With Customers (Notice No. 74)

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 NZ IFRS 15 Revenue from Contracts with Customers.

NZ IFRS 15 Revenue from Contracts with Customers:

• 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 January 2017, 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 3rd day of July 2014.

KIMBERLEY CROOK, Chair, New Zealand Accounting Standards Board.

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