✨ Financial and Land Notices
NEW ZEALAND GAZETTE, No. 69 — 25 JUNE 2015
Thresholds (Charities Amendment Act 2014) (Notice No. 93)
Notice is hereby given, pursuant to section 24 of the Financial Reporting Act 2013, that the External Reporting Board has issued Standard XRB A2 Amendments to XRB A2: Meaning of Specified Statutory Size Thresholds (Charities Amendment Act 2014).
Standard XRB A2 Amendments to XRB A2: Meaning of Specified Statutory Size Thresholds (Charities Amendment Act 2014):
- applies to all 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 for-profit entities, public sector public benefit entities and not-for-profit public benefit entities for reporting periods beginning on or after 1 April 2015, with early adoption not 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 at www.xrb.govt.nz
Dated this 25th day of June 2015.
GRAEME MITCHELL, Chairman, External Reporting Board.
2015-gs3719
Issued Standard: Amendments to Professional and Ethical Standard 1 (Revised) Addressing Certain Non-Assurance Services Provisions for Audit and Assurance Clients (Notice No. 94)
Notice is hereby given, pursuant to section 24 of the Financial Reporting Act 2013, that the New Zealand Auditing and Assurance Standards Board of the External Reporting Board has issued Amendments to Professional and Ethical Standard 1 (Revised) Addressing Certain Non-Assurance Services Provisions for Audit and Assurance Clients.
Amendments to Professional and Ethical Standard 1 (Revised) Addressing Certain Non-Assurance Services Provisions for Audit and Assurance Clients:
- is effective on 15 April 2016, except for changes to section 290 which will be effective for audits or reviews of financial statements for periods beginning on or after 15 April 2016;
- 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 at www.xrb.govt.nz
Dated this 25th day of June 2015.
NEIL CHERRY, Chair, New Zealand Auditing and Assurance Standards Board.
2015-gs3720
Land Notices
Declaration of Reservation of Land
Pursuant to section 28A of the Crown Minerals Act 1991 and section 5AA of the Continental Shelf Act 1964, the Minister of Energy and Resources declares that permits for minerals other than petroleum will not be granted, or
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NZ Gazette 2015, No 69
✨ LLM interpretation of page content
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Amendments to XRB A2: Meaning of Specified Statutory Size
(continued from previous page)
🏭 Trade, Customs & Industry25 June 2015
Financial Reporting, XRB A2, Statutory Size, Charities Amendment Act 2014
- Graeme Mitchell, Chairman, External Reporting Board
🏭 Amendments to Professional and Ethical Standard 1 (Revised)
🏭 Trade, Customs & Industry25 June 2015
Auditing Standards, Ethical Standards, Non-Assurance Services, Audit Clients
- Neil Cherry, Chair, New Zealand Auditing and Assurance Standards Board
🗺️ Declaration of Reservation of Land
🗺️ Lands, Settlement & SurveyLand Reservation, Crown Minerals, Continental Shelf, Mining Permits