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.

Documents

Government financial reporting manual 2014 to 2015

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Government financial reporting manual: amendment record 2014 to 2015

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Government financial reporting manual: department yellow 2014 to 2015

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Government financial reporting manual: agency pink 2014 to 2015

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Government financial reporting manual: NDPB green 2014 to 2015

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Government financial reporting manual: magenta pension scheme 2014 to 2015

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

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IFRS group accounting standards: application guidance

Detail

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.

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