✨ Accounting Standards and Arts Council Notice
NEW ZEALAND GAZETTE, No. 2 — 12 JANUARY 2017
Standards.
2016 Omnibus Amendments to PBE Standards:
- applies to all Tier 1 and Tier 2 public benefit 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, except for the amendments to PBE IPSAS 17 Property, Plant and Equipment and PBE IPSAS 27 Agriculture for bearer plants. Those amendments apply to annual periods beginning or after 1 January 2018. Earlier application is permitted for all parts of the standard, except for the amendments arising from the Public Benefit Entities’ Conceptual Framework; 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 12th day of January 2017.
KIMBERLEY CROOK, Chair, New Zealand Accounting Standards Board.
2017-gs38
Issued Accounting Standards: PBE IPSASs 34 to 38 Interests in Other Entities
(Notice No. 123)
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 the following accounting standards:
- PBE IPSAS 34 Separate Financial Statements;
- PBE IPSAS 35 Consolidated Financial Statements;
- PBE IPSAS 36 Investments in Associates and Joint Ventures;
- PBE IPSAS 37 Joint Arrangements; and
- PBE IPSAS 38 Disclosure of Interests in Other Entities.
Each standard:
- applies to Tier 1 and Tier 2 public benefit 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 financial statements covering periods beginning on or after 1 January 2019 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 12th day of January 2017.
KIMBERLEY CROOK, Chair, New Zealand Accounting Standards Board.
2017-gs39
Revoking Designation of Creative Matamata
Pursuant to section 16(1) of the Arts Council of New Zealand Toi Aotearoa Act 2014 and section 15(a) of the Interpretation Act 1999, the Arts Council of New Zealand Toi Aotearoa hereby revokes the designation of
Creative Matamata (formerly Matamata Community Arts Council)
as a community arts council following a request from Creative Matamata.
Dated at Wellington this 22nd day of December 2016.
DR RICHARD GRANT, Chairman, Arts Council of New Zealand Toi Aotearoa.
2017-gs44
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NZ Gazette 2017, No 2
✨ LLM interpretation of page content
💰
Issued Accounting Standard: 2016 Omnibus Amendments to PBE Standards
(continued from previous page)
💰 Finance & Revenue12 January 2017
Accounting Standards, Omnibus Amendments, PBE Standards, External Reporting Board, XRB
- KIMBERLEY CROOK, Chair, New Zealand Accounting Standards Board
💰 Issued Accounting Standards: PBE IPSASs 34 to 38 *Interests in Other Entities*
💰 Finance & Revenue12 January 2017
Accounting Standards, PBE IPSASs, Financial Statements, External Reporting Board, XRB
- KIMBERLEY CROOK, Chair, New Zealand Accounting Standards Board
🎓 Revoking Designation of Creative Matamata
🎓 Education, Culture & Science22 December 2016
Arts Council, Community Arts Council, Revocation, Creative Matamata
- DR RICHARD GRANT, Chairman, Arts Council of New Zealand Toi Aotearoa