Collection

Guidance on annual reports and accounts

The financial reporting manual (FReM) and supporting documents provide guidance to preparers on the production of annual report and accounts.

Financial reporting manual

The government financial reporting manual (FReM) is the technical accounting guide for the preparation of financial statements. It complements guidance on the handling of public funds published separately by the relevant authorities in England and Wales, Scotland and Northern Ireland. In addition to the FReM, HM Treasury provides illustrative financial statements and supporting guidance on accounting matters helpful to those preparing financial statements.

  1. Government financial reporting manual 2016 to 2017

    • Guidance
  2. Government financial reporting manual 2015 to 2016

    • Guidance
  3. Government financial reporting manual 2014 to 2015

    • Guidance
  4. Government financial reporting manual 2013 to 2014

    • Guidance
  5. Government financial reporting manual: application guidance

    • Guidance