Prepared under New Zealand equivalents to International Financial Reporting Standards

June 2008 version 2.0
Audit New Zealand
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© Audit New Zealand 2008

This publication is for the use of Local Authorities 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.