Financial Reporting Handbook: Public Benefit Entities 2017 New Zealand

The Chartered Accountants Australia and New Zealand have released their new 2017 version of the Financial Reporting Handbook: Public Benefit Entities 2017 New Zealand. This comprehensive guide includes all of the New Zealand Public Benefit Entity (PBE) Standards that have been issued to 1 December 2016 and are applicable as of 31 March 2017.  This new resource works as a companion to the Financial Reporting Handbook: For-Profit Entities 2017, which helps to bring together the Accounting Standards that are relevant for all New Zealand entities, whether for-profit or public benefit.  In order to get the most complete resource package for the latest updates, there is also the Auditing, Assurance and Ethics Handbook 2017 New Zealand which is comprised of all the professional and ethical standards for auditing and assurance.

Any updates that have been issued after 1 December 2016 can be viewed through the External Reporting Board (XRB) website – xrb.govt.nz.

• 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