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Guidance

Government financial reporting manual 2015 to 2016

From:
HM Treasury
Part of:
Guidance on annual reports and accounts and Government Finance Function
Published:
18 December 2014
Last updated:
26 May 2016, see all updates

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

HM Treasury review of IFRS issued in 2015 to 16

PDF, 469KB, 22 pages

Government financial reporting manual 2015 to 2016

PDF, 1010KB, 72 pages

Government financial reporting manual: amendment record 2015 to 2016

PDF, 145KB, 3 pages

Government financial reporting manual: department yellow 2015 to 2016

PDF, 1.4MB, 46 pages

Government financial reporting manual: agency pink 2015 to 2016

PDF, 699KB, 29 pages

Government financial reporting manual: NDPB green 2015 to 2016

PDF, 696KB, 29 pages

Government financial reporting manual: magenta pension scheme 2015 to 2016

PDF, 984KB, 26 pages

Government financial reporting manual: department purple trust statement 2015 to 2016

PDF, 369KB, 9 pages

Details

For last year’s publication see the Government financial reporting manual for 2014 to 2015

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.

Document information

Published: 18 December 2014

Updated: 26 May 2016

+ full page history

  1. Updated with: HM Treasury review of IFRS issued in 2015 to 16
  2. Full details of changes set out in amendment record.
  3. First published.

From: HM Treasury

Part of: Guidance on annual reports and accounts Government Finance Function