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Notice of Direction as to Authoritative Support

Approval of Amendments to New Zealand Equivalent to International Accounting Standard 39 Financial Instruments: Recognition and Measurement – The Fair Value Option

Approval of the Framework for Differential Reporting for Entities Applying the New Zealand Equivalents to International Financial Reporting Standards Reporting Regime (Notice No. 62)

Approval of Amendments to New Zealand Equivalent to International Accounting Standard 39 Financial Instruments: Recognition and Measurement – Cash Flow Hedge Accounting of Forecast Intragroup Transactions (Notice No. 60)

Approval of Financial Reporting Standard 41 Disclosing the Impact of Adopting New Zealand Equivalents to International Financial Reporting Standards (FRS–41) (Notice No. 45)

Approval of New Zealand Equivalent to International Financial Reporting Standard 6 Exploration for and Evaluation of Mineral Resources (NZ FRS 6) (Notice No. 43)

Approval of New Zealand Equivalent to IFRIC Interpretation 5 Rights to Interest Arising From Decommissioning, Restoration and Environmental Rehabilitation Funds (NZ IFRIC 5) (Notice No. 42)

Approval of New Zealand Equivalent to IFRIC Interpretation 4 Determining Whether an Arrangement Contains a Lease (NZ IFRIC 4) (Notice No. 41)

Approval of New Zealand Equivalent to IFRIC Interpretation 3 Emission Rights (NZ IFRIC 3) (Notice No. 40)

Approval of New Zealand Equivalent to IFRIC Interpretation 2 Member’s Shares in Co–operative Entities and Similar Instruments (NZ IFRIC 2) (Notice No. 39)

Approval of Amendments to New Zealand Equivalent to International Accounting Standard 39 Financial Instruments: Recognition and Measurement – Transitional and Initial Recognition of Financial Assets and Financial Liabilities

Approval of Amendments to New Zealand Equivalent to International Accounting Standard 19

Approval of Amendments to New Zealand Equivalent to International Accounting Standard 14 Segment Reporting – Amendment to the Scope

Approval of Amendment to New Zealand Equivalent to International Accounting Standard 21 Effects of Changes in Foreign Exchange Rates – Net Investment in a Foreign Operation (Notice No. 64)

Approval of New Zealand Equivalent to IFRIC Interpretation 7 Applying the Restatement Approach Under NZ IAS 29 Financial Reporting in Hyperinflationary Economies (Notice No. 62)

Approval to Withdraw Financial Reporting Standard No. 29 Prospective Financial Information