Guidance

Government Financial Reporting Manual: 2020-21

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

Documents

2020-21 Amendment Record

2020-21 Department Yellow

2020-21 Agency Pink

2020-21 NDPB Green

2020-21 Pension Scheme Magenta

2020-21 Trust Statement Purple

Details

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

IFRS 16 will be effective in the public sector from 1 April 2020. IFRS 16 application guidance is available here.

Published 19 December 2019