Notice is hereby given, pursuant to section 24 of the Financial Reporting Act 2013, that the New Zealand Accounting Standards Board of the External Reporting Board has issued Interests in Other Entities (Amendments to PBE SFR-A (NFP)).
Interests in Other Entities (Amendments to PBE SFR-A (NFP)):
- applies to Tier 3 not-for-profit public benefit entities; and
- applies to annual periods beginning on or after 1 April 2015, with early application permitted; and
- is a disallowable instrument for the purposes of the Legislation Act 2012.
Copies of the standard may be inspected free of charge at the offices of the External Reporting Board (XRB), Level 7, 50 Manners Street, Wellington.
Copies are also available on the XRB's website
www.xrb.govt.nz
Dated this 4th day of September 2014.
KIMBERLEY CROOK, Chair, New Zealand Accounting Standards Board.