Guidance

Government financial reporting manual: application guidance

Application guidance on IFRS implementation for the public sector context.

Documents

IAS 16: Types of maintenance on the trunk roads

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IAS16: Categories contained in the road network

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IAS16: Asset valuation in the asset valuation model

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IAS16: Practical implication of accounting for roads under IFRS

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Guidance on asset valuation

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Recognition point for all tax and duty heads

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Guidance on the accounting for business combinations under common control

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IFRS group accounting standards: application guidance

Details

The government financial reporting manual is the technical accounting guide for the preparation of financial statements. HM Treasury publishes guidance on International Financial Reporting Standards (IFRS) implementation for the public sector to help preparers of central government annual reports and accounts.

Published 9 July 2014
Last updated 20 December 2017 + show all updates
  1. Updated with IFRS 9 Financial Instruments: Application Guidance and IFRS 15 Revenue from Contracts with Customers: Application Guidance
  2. Attached: IFRS group accounting standards: application guidance
  3. First published.