Guidance

Government financial reporting manual: application guidance

Application guidance on IFRS implementation for the public sector context.

Documents

IAS 37 and Grantor Accounting: Application Guidance

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IFRS Group Accounting Standards: Application Guidance

Guidance on the accounting for business combinations under common control

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Recognition point for all tax and duty heads

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Guidance on asset valuation

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IAS16: Asset valuation in the asset valuation model

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IAS16: Categories contained in the road network

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IAS 16: Types of maintenance on the trunk roads

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IAS16: Practical implication of accounting for roads under IFRS

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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 8 June 2021 + show all updates
  1. Added new document 'IAS 37 and Grantor Accounting: Application Guidance' for users. The Application Guidance is to be used by annual account preparers for their year-end reporting (therefor I would request fast publication). Minor changes to capitalisation of tittles and document order.

  2. Updated ‘IFRS 16 Leases: Application guidance’

  3. Updated with 'IFRS 16 application guidance'.

  4. Updated with 'IFRS 16 Leases: supplementary budgeting guidance'.

  5. Updated 'IFRS 16 Application Guidance'

  6. Updated 'IFRS 16 Leases: Application guidance'.

  7. Updated 'IFRS 16 Leases: Application guidance'.

  8. Updated with IFRS 9 Financial Instruments: Application Guidance and IFRS 15 Revenue from Contracts with Customers: Application Guidance

  9. Attached: IFRS group accounting standards: application guidance

  10. First published.