Notice Type
General Notices
Notice (4) of Approval of Financial Reporting Standards Notice of Determination Under Section 27 (3A) Notice is hereby given, pursuant to section 29 of the Financial Reporting Act 1993 (``the Act'') that the Accounting Standards Review Board has determined that Financial Reporting Standard No. 27 ``Right of Set-off'' of the New Zealand Society of Accountants, which has previously been approved by the Board for the purposes of the Act, shall cease to apply to life assurance companies (as defined in the Life Assurance Act 1908) in respect of accounting periods and interim accounting periods that end on or after 30 November 1994. Dated at Wellington this 7th day of October 1994. JOHN C. HAGEN, Chairman, Accounting Standards Review Board.
Publication Date
13 Oct 1994

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