Notice No. (13) of Approval of Finance Reporting Standard Notice is hereby given, pursuant to section 29 of the Financial Reporting Act 1993 (``the Act''), that the Accounting Standards Review Board has approved, for the purposes of the Act, Financial Reporting Standard No. 24 ``Interim Financial Statements'' submitted to it by the Institute of Chartered Accountants of New Zealand. FRS 24 is to apply to all reporting entities, the Crown and all departments, offices of Parliament and Crown entities (each of which is defined in the Act) in respect of interim financial statements covering interim accounting periods beginning on or after the 1st day of July 1997. Copies of FRS 24 may be purchased from the offices of the Institute of Chartered Accountants of New Zealand, 40 Mercer Street (P.O. Box 11-342), Wellington and 2733 Ohinerau Street (P.O. Box 3334), Remuera, Auckland. Dated this 12th day of December 1996. JOHN C. HAGEN, Chairman, Accounting Standards Review Board.