by the Accounting Standards Review Board –
New Zealand Equivalent to the IASB Framework
for the Preparation and Presentation of Financial Statements (Notice No. 64)
The Accounting Standards Review Board hereby gives
a direction, pursuant to section 24 (d) of the Financial Reporting Act 1993, that New Zealand Equivalent to the IASB Framework for the Preparation and Presentation of Financial Statements issued by the Institute of Chartered Accountants of New Zealand has authoritative support within the accounting profession in New Zealand.
Dated this 1st day of August 2005.
WARWICK HUNT, Chairman, Accounting Standards Review Board.