Part 2External Reporting Board, standards, and provisions that apply to other enactments
Standards: Provisions relating to making of and status of standards and authoritative notices
26Certificates of Board
A certificate purporting to be signed by any member of the Board as to any of the following is, in the absence of evidence to the contrary, sufficient evidence of the matters stated in the certificate:
- the issuing of a standard, an authoritative notice, an amendment, or a revocation; or
- the accounting period or interim accounting period in relation to which a standard or an authoritative notice—
- commences to apply; or
- ceases to apply; or
- is in force.
- commences to apply; or
Compare
- 1993 No 106 s 33


