Guidance

Government financial reporting manual 2014 to 2015

The government financial reporting manual is the technical accounting guide for the preparation of financial statements. HM Treasury publishes illustrative financial statements and other guidance to aid accounts preparers following the manual.

From:
HM Treasury
Published
13 May 2013
Last updated
30 November 2016 — See all updates

Documents

HM Treasury review of IFRS issued in 2014-15

PDF, 531 KB, 12 pages

Government financial reporting manual 2014 to 2015

PDF, 1.25 MB, 87 pages

Government financial reporting manual: amendment record 2014 to 2015

PDF, 210 KB, 5 pages

Government financial reporting manual: department yellow 2014 to 2015

PDF, 1020 KB, 45 pages

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Government financial reporting manual: agency pink 2014 to 2015

PDF, 481 KB, 27 pages

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Government financial reporting manual: NDPB green 2014 to 2015

PDF, 473 KB, 27 pages

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Government financial reporting manual: magenta pension scheme 2014 to 2015

PDF, 639 KB, 30 pages

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Government financial reporting manual: department purple trust statement 2014 to 2015

PDF, 145 KB, 9 pages

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Details

The financial reporting manual is prepared following consultation with the Financial Reporting Advisory Board and is issued by the relevant authorities in England and Wales, Scotland and Northern Ireland.

Previous versions of the manual and accompanying guidance for government departments can be found on the National Archives website.

Published 13 May 2013
Last updated 30 November 2016 + show all updates

  1. Moved 'IFRS group accounting standards: application guidance' to 'Government financial reporting manual: application guidance' page.

  2. HM Treasury review of 2014-15 IFRS uploaded

  3. Documents updated

  4. IFRS group accounting standards: application guidance added

  5. 2014-15 Frem updated

  6. 2014-15 manual added

  7. First published.

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