New Zealand Accounting Alert

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19 May 2004

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This issue summarises four recent New Zealand exposure drafts that address employee benefit plans, consolidated and separate financial statements, special purpose entities, government grants, and the fair value option for financial instruments. Past Alerts may be found Here.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.