✨ Financial and Regulatory Notices
NEW ZEALAND GAZETTE, No. 80 — 10 AUGUST 2017
Issued Accounting Standard: NZ IFRIC 23 Uncertainty Over Income Tax Treatments (Notice No. 131)
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 23 Uncertainty Over Income Tax Treatments.
NZ IFRIC 23 Uncertainty Over Income Tax Treatments:
- 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 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 10th day of August 2017.
KIMBERLEY CROOK, Chair, New Zealand Accounting Standards Board.
2017-gs4090
Disclosure by Christchurch International Airport Limited
Pursuant to the Commerce Act (Specified Airport Services Information Disclosure) Determination 2010 ("Determination"), made under section 52P of the Commerce Act 1986, Christchurch International Airport Limited ("company") confirms that, from 14 August 2017:
- information will be disclosed by the company, pursuant to clauses 2.5, 2.7 and 2.10 of the Determination in respect of the company’s third price setting event ("disclosure");
- the disclosure can be found at www.christchurchairport.co.nz; and
- hard copies of the disclosure may be inspected at or obtained from:
- the company’s executive offices located at
4th Floor, Carpark Building, Christchurch International Airport, Christchurch; or - the company on request by contacting them by:
Telephone: (03) 378 2329
or by email: tim.may@cial.co.nz
- the company’s executive offices located at
Dated this 10th day of August 2017.
TIM MAY, Chief Financial Officer, Christchurch International Airport Limited.
2017-gs4098
Issued Accounting Standard: NZ IFRS 17 Insurance Contracts (Notice No. 132)
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 17 Insurance Contracts.
NZ IFRS 17 Insurance Contracts:
- 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 2021, 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.
76
Next Page →
NZ Gazette 2017, No 80
✨ LLM interpretation of page content
💰 Issued Accounting Standard: NZ IFRIC 23 *Uncertainty Over Income Tax Treatments*
💰 Finance & Revenue10 August 2017
Accounting Standard, NZ IFRIC 23, Income Tax, Financial Reporting
- KIMBERLEY CROOK, Chair, New Zealand Accounting Standards Board
🚂 Disclosure by Christchurch International Airport Limited
🚂 Transport & Communications10 August 2017
Information Disclosure, Commerce Act, Airport Services, Christchurch
- TIM MAY, Chief Financial Officer, Christchurch International Airport Limited
💰 Issued Accounting Standard: NZ IFRS 17 *Insurance Contracts*
💰 Finance & Revenue10 August 2017
Accounting Standard, NZ IFRS 17, Insurance Contracts, Financial Reporting
- KIMBERLEY CROOK, Chair, New Zealand Accounting Standards Board