Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the New Zealand Accounting Standards Board of the External Reporting Board has issued Editorial Corrections to NZ IFRSs (2012).
Editorial Corrections to NZ IFRSs (2012):
- applies to all 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;
- takes effect 28 days from the date of notification in the New Zealand Gazette, with early adoption allowed; and
- is a Regulation for the purposes of the Regulations (Disallowance) Act 1989.
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 26th day of September 2012.
MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.