Notice is hereby given, pursuant to section 29 of the Financial Reporting Act 1993 (“the Act”), that the Accounting Standards Review Board has approved Minor Amendments to New Zealand Equivalents to International Financial Reporting
Standards (Minor Amendments to NZ IFRSs), which has been submitted to it by the Financial Reporting Standards Board
of the New Zealand Institute of Chartered Accountants.
The minor amendments to NZ IFRSs are:
? to apply to all reporting entities and groups, the Crown and all departments, offices of Parliament and Crown entities, and all local authorities (each of which is defined in the Act) other than where expressly exempted by its terms, the terms of any other approved financial reporting standard or by law;
? to apply as soon as possible from the date of publication of their approval in the New Zealand Gazette; and
? a Regulation for the purposes of the Regulations (Disallowance) Act 1989.
Copies of the Minor Amendments to NZ IFRSs may be inspected free of charge at the offices of the New Zealand Institute of Chartered Accountants, Level 7, Tower Building, 50 Customhouse Quay (PO Box 11342), Wellington, and 27–33 Ohinerau Street (PO Box 3334), Auckland.
A copy of the Minor Amendments to NZ IFRSs is also available on the institute’s website at
www.nzica.com
Dated this 22nd day of September 2009.
KEVIN SIMPKINS, Chairman, Accounting Standards Review Board.