by the Accounting Standards Review Board – Consequential Amendments to the Framework
for Differential Reporting (issued 1994, last
revised March 2002) (Notice No. 61)
The Accounting Standards Review Board hereby gives
a direction, pursuant to section 24 (d) of the Financial Reporting Act 1993, that Consequential Amendments to the Framework for Differential Reporting (issued 1994, last revised March 2002) 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.