Guidance

Government Financial Reporting Manual: 2024-25

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: 2 April 2025 — See all updates

Documents

2024-25 Government Financial Reporting Manual

Ref: ISBN 978-1-917151-74-0, PU 3480

PDF, 1.48 MB, 138 pages

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2024-25 Amendment Record

PDF, 194 KB, 5 pages

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2024-25 Department Yellow

PDF, 1.1 MB, 55 pages

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2024-25 Agency Pink

PDF, 705 KB, 35 pages

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2024-25 NDPB Green

PDF, 702 KB, 36 pages

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2024-25 Pension Scheme Magenta

PDF, 604 KB, 30 pages

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2024-25 Trust Statement Purple

PDF, 303 KB, 8 pages

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Details

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

Published 14 December 2023

Last updated 2 April 2025 + show all updates

1. 2 April 2025

   A change to the FReM to allow entities to early adopt changes to the intangible assets valuation regime.

2. 19 December 2024

   Attachments have been updated.

3. 14 December 2023

   First published.