Guidance

Government financial reporting manual 2013 to 2014

The financial reporting manual (FReM) is the technical accounting guide that complements guidance on the handling of public funds.

Documents

Financial reporting manual (FReM) 2013 to 2014

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Financial reporting manual 2013 to 2014: amendment record

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Financial reporting manual 2013 to 2014: department yellow

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Financial reporting manual 2013 to 2014: agency pink

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Financial reporting manual 2013 to 2014: NDPB green

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Financial reporting manual 2013 to 2014: magenta pension scheme

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Financial reporting manual 2013 to 2014: department purple

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Details

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 and supporting documents to help account preparers following the manual.

Published 7 January 2014
Last updated 20 February 2014 + show all updates
  1. 2013-14 Frem updated
  2. HM Treasury review of new IFRS 2013 to 2014 published
  3. First published.