✨ Accounting Standards and Land Notices
NEW ZEALAND GAZETTE, No. 15 — 16 FEBRUARY 2017
Transfers of Investment Property (Amendments to NZ IAS 40):
- 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 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: www.xrb.govt.nz.
Dated this 16th day of February 2017.
KIMBERLEY CROOK, Chair, New Zealand Accounting Standards Board.
2017-gs691
Issued Accounting Standard: NZ IFRIC Interpretation 22 Foreign Currency Transactions and Advance Consideration (Notice No. 125)
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 IFRIC Interpretation 22 Foreign Currency Transactions and Advance Consideration.
NZ IFRIC Interpretation 22 Foreign Currency Transactions and Advance Consideration:
- 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 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: www.xrb.govt.nz.
Dated this 16th day of February 2017.
KIMBERLEY CROOK, Chair, New Zealand Accounting Standards Board.
2017-gs692
Land Notices
Reclassification of Parts of a Reserve
Under the Reserves Act 1977, the General Manager, Community Facilities, Auckland Council, reclassifies parts of the reserve described in the Schedule below from a recreation reserve to a local purpose (surf life saving, surf education, accommodation, kiosk and community buildings) reserve subject to the provisions of that Act.
North Auckland Land District—Auckland
Schedule
| Area | Description |
|---|---|
| m² | |
| 1520 | Section 1 SO 506161. |
| 302 | Section 2 SO 506161. |
Both subject to the Reserves Act 1977 (part New Zealand Gazette, 14 December 1978, No. 108, page 3424).
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NZ Gazette 2017, No 15
✨ LLM interpretation of page content
💰
Issued Accounting Standard: Transfers of Investment Property (Amendments to NZ IAS 40)
(continued from previous page)
💰 Finance & Revenue16 February 2017
Accounting Standards, Investment Property, IAS 40, Amendments, Tier 1, Tier 2, Disallowable Instrument
- KIMBERLEY CROOK, Chair, New Zealand Accounting Standards Board
💰 Issued Accounting Standard: NZ IFRIC Interpretation 22 Foreign Currency Transactions and Advance Consideration
💰 Finance & Revenue16 February 2017
Accounting Standards, Foreign Currency Transactions, IFRIC Interpretation 22, Disallowable Instrument
- KIMBERLEY CROOK, Chair, New Zealand Accounting Standards Board
🏘️ Reclassification of Parts of a Reserve
🏘️ Provincial & Local GovernmentReserve Reclassification, Recreation Reserve, Local Purpose Reserve, Surf Life Saving, Auckland
- General Manager, Community Facilities, Auckland Council