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.
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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.
Published: 18 December 2014
Updated: 26 May 2016
- Updated with: HM Treasury review of IFRS issued in 2015 to 16
- Full details of changes set out in amendment record.
- First published.