Notice Type
General Section
Notice Title

Notice of Direction as to Authoritative Support - New Zealand Equivalent to the IASB Conceptual Framework for Financial Reporting 2010 (Notice No. 20)

The New Zealand Accounting Standards Board of the External Reporting Board hereby gives direction, pursuant to section 24(1)(d) of the Financial Reporting Act 1993, that the New Zealand Equivalent to the IASB Conceptual Framework for Financial Reporting 2010 (NZ Framework) has authoritative support.
The NZ Framework 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 7th day of November 2012.
MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.