Notice (No. 15) of Direction as to Authoritative Support by the Accounting Standards Review Board The Accounting Standards Review Board hereby gives a direction, pursuant to section 24 (d) of the Financial Reporting Act 1993, that the ``Framework for Differential Reporting (1997)'' issued by the Institute of Chartered Accountants of New Zealand has authoritative support within the accounting profession in New Zealand. Dated this 7th day of May 1997. JOHN C. HAGEN, Chairman, Accounting Standards Review Board.