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 Effective Date of NZ IFRS 9 (2009) (PBE) and NZ IFRS 9 (2010) (PBE).

Effective Date of NZ IFRS 9 (2009) (PBE) and NZ IFRS 9 (2010) (PBE):

• applies to not-for-profit reporting entities and groups, other than where expressly exempted by their terms, the terms of any other approved accounting standards or by law; and
• applies to annual periods beginning on or after 1 January 2015, with early application permitted; and
• is a disallowable instrument for the purposes of the Legislation Act 2012.

Copies of the standards 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 16th day of October 2014.

KIMBERLEY CROOK, Chair, New Zealand Accounting Standards Board.