New Zealand Legislation: Regulations
Regulations are laws made under Acts
Schedule |
| Specified jurisdiction | Overseas legislation | Overseas GAAP |
|---|---|---|
| United States of America | the Securities Exchange Act of 1934 (US) and the Code of Federal Regulations (US) | Generally accepted accounting practice in the United States of America |
| United Kingdom | the Companies Act 1985 (UK) and the Companies Act 2006 (UK) | Generally accepted accounting principles in the United Kingdom or international accounting standards (within the meaning of Regulation (EC) No 1606/2002) |
| Australia | the Corporations Act 2001 (Aust) | Australian equivalents to International Financial Reporting Standards |
Schedule Australia: added, on 31 October 2008, by clause 5 of the Financial Reporting Act (Overseas Companies) Exemption Amendment Notice 2008 (SR 2008/420).