Government financial reporting manual 2018 to 2019

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


2018-19 Amendment Record

2018-19 Department Yellow

2018-19 Agency Pink

2018-19 NDPB Green

2018-19 Pension Scheme Magenta

2018-19 Trust Statement Purple


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 20 December 2017
Last updated 4 January 2019 + show all updates
  1. Updated documents.

  2. Updated attachments.

  3. First published.