Guidance

Government financial reporting manual 2017 to 2018

The government financial reporting manual is the technical accounting guide for the preparation of financial statements.

• From: HM Treasury
• Published: 16 December 2016
• Last updated: 20 December 2017
  Show all updates

  1. 20 December 2017

     Updated documents and included 'Amendments to IFRS: 2017-18 FReM and 2018-19 FReM' and '2017-18 Amendment Record'

  2. 16 December 2016

     First published.

Documents

2017-18 Government Financial Reporting Manual

PDF, 833 KB, 75 pages

2017-18 Amendment Record

PDF, 40.2 KB, 3 pages

2017-18 Department Yellow

PDF, 924 KB, 50 pages

2017-18 Agency Pink

PDF, 450 KB, 29 pages

2017-18 NDPB Green

PDF, 442 KB, 29 pages

2017-18 Pension Scheme Magenta

PDF, 525 KB, 25 pages

2017-18 Department (Trust Statement) Purple

PDF, 132 KB, 8 pages

Amendments to IFRS: 2017-18 FReM and 2018-19 FReM

PDF, 74.2 KB, 5 pages

Details

HM Treasury publishes illustrative financial statements and other guidance to aid accounts preparers following the manual. 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.