Notice Type
General Notices
Notice (No. 21) of Approval of Financial Reporting Standard Notice is hereby given, pursuant to section 29 of the Financial Reporting Act 1993 (``the Act''), that the Accounting Standards Review Board has approved, for the purposes of the Act, Financial Reporting Standard 34, ``Life Insurance Business'' submitted to it by the Institute of Chartered Accountants of New Zealand. FRS 34 is to apply to the general purpose financial reports of all life insurers (as defined in the Standard). The Standard is to apply to accounting periods and interim accounting periods ending on or after 31 December 1999. Copies of FRS 34 may be purchased from the offices of the Institute of Chartered Accountants of New Zealand, 40 Mercer Street (P.O. Box 11-342), Wellington and 2733 Ohinerau Street (P.O. Box 3334), Remuera, Auckland. Dated this 26th day of November 1998. JOHN C. HAGEN, Chairman, Accounting Standards Review Board.
Publication Date
26 Nov 1998

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