Prepared under New Zealand equivalents to International Financial Reporting Standards

June 2007 version 1.0
Audit New Zealand
St Paul’s Square
45 Pipitea Street
Wellington

© Audit New Zealand 2007

This publication is for the use of council-controlled organisations in New Zealand and is intended only as a general guide. The contents should not be used or relied upon as a substitute for specific professional advice. No liability is accepted in respect of any errors or omissions, or any action or omission to act, taken as a result of the information contained in this publication.

Page last updated: 27 July 2007