Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the New Zealand Accounting Standards Board of the External Reporting Board has issued Amended NZ IAS 19 Employee Benefits (Amended NZ IAS 19).
Amended NZ IAS 19:
- applies to all for-profit reporting entities and groups, other than where expressly exempted by its terms, the terms of any other approved accounting standard or by law;
- applies to annual periods beginning on or after 1 January 2013; and
- is a Regulation for the purposes of the Regulations (Disallowance) Act 1989.
Amended NZ IAS 19 is available on the XRB’s website
www.xrb.govt.nz/accounting standards
Copies may be purchased by emailing
enquiries@xrb.govt.nz
Dated this 23rd day of August 2011.
MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.