Chartered Accountants Australia and New Zealand's Financial Reporting Handbook: Public Benefit Entities 2017 incorporates a comprehensive listing of New Zealand Public Benefit Entity (PBE) Accounting Standards and guidance issued to 1 December 2016 and applicable at 31 March 2017. The 2017 edition contains the: * PBE framework, XRB A1 and XRB A2, and all PBE Accounting Standards and guidance issued by the New Zealand Accounting Standards Board (NZASB) of the External Reporting Board (XRB) applicable at 31 March 2017, including the compiled versions of Standards issued to 1 December 2016 * PBE Conceptual Framework The companion volume to this handbook, Chartered Accountants Australia and New Zealand's Financial Reporting Handbook: For-Profit Entities 2017 brings together all Accounting Standards applicable to New Zealand for-profit entities. The New Zealand Auditing, Assurance and Ethics Handbook 2017 contains all New Zealand Auditing, Assurance and Professional and Ethical Standards. For pronouncements issued after 1 December 2016, please refer to the External Reporting Board (XRB) website at xrb.govt.nz.