Government financial reporting manual 2017 to 2018

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


2017-18 Amendment Record

2017-18 Department Yellow

2017-18 Agency Pink

2017-18 NDPB Green

2017-18 Pension Scheme Magenta


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.

Published 16 December 2016
Last updated 20 December 2017 + show all updates
  1. Updated documents and included 'Amendments to IFRS: 2017-18 FReM and 2018-19 FReM' and '2017-18 Amendment Record'
  2. First published.