✨ Accounting Standards Notices
NEW ZEALAND GAZETTE, No. 42 — 12 MAY 2016
It is noted for information that
Ian Donald Lobb, of New Plymouth
Janet Ruth Morgan, of Takaka
have resigned their appointments as Justices of the Peace for New Zealand.
Dated at Wellington this 10th day of May 2016.
ANDREW BRIDGMAN, Secretary for Justice.
2016-go2685
General Section
Issued Accounting Standard: Clarifications to NZ IFRS 15 Revenue From Contracts with Customers (Notice No. 112)
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 Clarifications to NZ IFRS 15 Revenue from Contracts with Customers.
Clarifications to 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; and
- applies to annual periods beginning on or after 1 January 2018, 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
Dated this 12th day of May 2016.
KIMBERLEY CROOK, Chair, New Zealand Accounting Standards Board.
2016-gs2657
Issued Accounting Standard: Disclosure Initiative (Amendments to NZ IAS 7) (Notice No.111)
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 Disclosure Initiative (Amendments to NZ IAS 7).
Disclosure Initiative (Amendments to NZ IAS 7):
- 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; and
- applies to annual periods beginning on or after 1 January 2017, 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
Dated this 12th day of May 2016.
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NZ Gazette 2016, No 42
✨ LLM interpretation of page content
⚖️ Justices of the Peace Resignations
⚖️ Justice & Law Enforcement10 May 2016
Resignations, Justices of the Peace, New Plymouth, Takaka
- Ian Donald Lobb, Resigned as Justice of the Peace
- Janet Ruth Morgan, Resigned as Justice of the Peace
- Andrew Bridgman, Secretary for Justice
💰 Issued Accounting Standard: Clarifications to NZ IFRS 15 Revenue From Contracts with Customers
💰 Finance & Revenue12 May 2016
Accounting Standard, NZ IFRS 15, Revenue, Financial Reporting Act 2013
- Kimberley Crook, Chair, New Zealand Accounting Standards Board
💰 Issued Accounting Standard: Disclosure Initiative (Amendments to NZ IAS 7)
💰 Finance & Revenue12 May 2016
Accounting Standard, NZ IAS 7, Disclosure Initiative, Financial Reporting Act 2013
- Kimberley Crook, Chair, New Zealand Accounting Standards Board