Notice is hereby given, pursuant to section 29 of the Financial Reporting Act 1993 (“the Act”), that the Accounting Standards Review Board has approved the Minor Amendments to New Zealand Equivalents to International Financial Reporting Standards (2008–2) (“Minor Amendments to NZ IFRSs (2008-2)”), which has been submitted to it by the Financial Reporting Standards Board of the New Zealand Institute of Chartered Accountants.
The Minor Amendments to NZ IFRSs (2008–2) are:
? to apply to all reporting entities and groups, the Crown and all departments, offices of Parliament and
Crown entities, and all local authorities (each of which
is defined in the Act) other than where expressly exempted by its terms, the terms of any other approved financial reporting standard or by law;
? to apply as soon as possible from the date of publication of their approval in the New Zealand Gazette; and
? a Regulation for the purposes of the Regulations (Disallowance) Act 1989.
Copies of the Minor Amendments to NZ IFRSs (2008–2) may be inspected free of charge at, and will be made available for purchase from, the offices of the New Zealand Institute of Chartered Accountants, 40 Mercer Street (PO Box 11342), Wellington and 27–33 Ohinerau Street (PO Box 3334), Auckland.
A copy of the amendments is also available on the institute’s website at
www.nzica.com
Dated this 25th day of August 2008.
WARWICK HUNT, Chairman, Accounting Standards Review Board.