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The financial reporting manual (FReM) and supporting documents provide guidance to preparers on the production of annual report and accounts.
The government financial reporting manual is the technical accounting guide for the preparation of financial statements.
The government financial reporting manual is the technical accounting guide for the preparation of financial statements. HM Treasury publishes illustrative financial statements and other guidance to aid accounts preparers following the manual.
The financial reporting manual (FReM) is the technical accounting guide that complements guidance on the handling of public funds.
Seeking views on revisions to the financial reporting manual, which gives guidance for those preparing government annual reports and accounts.
Application guidance on IFRS implementation for the public sector context.
Proposed amendments to the Financial Reporting Manual
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