Guidance

Government Financial Reporting Manual: 2023-24

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

• From: HM Treasury
• Published: 14 December 2023
• Last updated: 14 December 2023 — See all updates

Documents

2023-24 Government Financial Reporting Manual

PDF, 1.64 MB, 134 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2023-24 Amendment Record

PDF, 266 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2023-24 Department Yellow

PDF, 1.09 MB, 54 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2023-24 Agency Pink

PDF, 470 KB, 50 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2023-24 NDPB Green

PDF, 467 KB, 50 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2023-24 Pension Scheme Magenta

PDF, 555 KB, 30 pages

2023-24 Trust Statement Purple

PDF, 121 KB, 13 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

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

Published 14 December 2023
Last updated 14 December 2023 + show all updates

1. 14 December 2023

   New documents added for the 23-24 FReM

2. 14 December 2023

   First published.