Guidance

Government Financial Reporting Manual: 2022-23

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

• From: HM Treasury
• Published: 16 December 2021

Documents

2022-23 Government Financial Reporting Manual

Ref: ISBN 978-1-915596-42-0

PDF, 1.38 MB, 135 pages

2022-23 Amendment Record

PDF, 45.2 KB, 3 pages

2022-23 Department Yellow

PDF, 960 KB, 53 pages

2022-23 Agency Pink

PDF, 468 KB, 34 pages

2022-23 NDPB Green

PDF, 458 KB, 35 pages

2022-23 Pension Scheme Magenta

PDF, 553 KB, 30 pages

2022-23 Trust Statement Purple

PDF, 125 KB, 8 pages

Details

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

IFRS 16 was effective in the public sector from 1 April 2022. IFRS 16 application guidance is now available.

(updated 15 December 2022)

Published 16 December 2021