Guidance

Government Financial Reporting Manual: 2019-20

The government financial reporting manual is the technical accounting guide for the preparation of financial statements.

• From: HM Treasury
• Published: 19 December 2018
• Last updated: 19 December 2019 — See all updates

Documents

2019-20 Government Financial Reporting Manual

PDF, 800 KB, 83 pages

2019-20 Amendment Record

PDF, 74.4 KB, 3 pages

Financial Reporting Manual Addendum 2019-20

PDF, 89.1 KB, 2 pages

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2019-20 Department Yellow

PDF, 931 KB, 50 pages

2019-20 Agency Pink

PDF, 452 KB, 32 pages

2019-20 NDPB Green

PDF, 442 KB, 30 pages

2019-20 Pension Scheme Magenta

PDF, 548 KB, 29 pages

2019-20 Trust Statement Purple

PDF, 124 KB, 8 pages

Details

The government financial reporting manual is the technical accounting guide for the preparation of financial statements.

It has been agreed that IFRS 16 Leases is effective in the public sector from 1 April 2020. Bodies that meet the criteria set out in the 2019-20 Government Financial Reporting Manual, including obtaining approval from HM Treasury, can apply IFRS 16 from 1 April 2019.

IFRS 16 application guidance is available here.

Published 19 December 2018
Last updated 19 December 2019 + show all updates

1. 19 December 2019

   Updated versions of the documents attached.

2. 7 January 2019

   Updated with revised PDFs.

3. 19 December 2018

   First published.