Guidance

Government financial reporting manual 2013 to 2014

The financial reporting manual (FReM) is the technical accounting guide that complements guidance on the handling of public funds.

• From: HM Treasury
• Published: 7 January 2014
• Last updated: 20 February 2014 — See all updates

Documents

Financial reporting manual (FReM) 2013 to 2014

PDF, 708 KB, 129 pages

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Financial reporting manual 2013 to 2014: amendment record

PDF, 55.1 KB, 1 page

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HM Treasury review of new IFRS 2013 to 2014

PDF, 346 KB, 8 pages

Financial reporting manual 2013 to 2014: department yellow

PDF, 722 KB, 46 pages

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Financial reporting manual 2013 to 2014: agency pink

PDF, 340 KB, 26 pages

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Financial reporting manual 2013 to 2014: NDPB green

PDF, 481 KB, 27 pages

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Financial reporting manual 2013 to 2014: magenta pension scheme

PDF, 511 KB, 31 pages

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Financial reporting manual 2013 to 2014: department purple

PDF, 52.9 KB, 9 pages

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Details

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 and supporting documents to help account preparers following the manual.

Published 7 January 2014
Last updated 20 February 2014 + show all updates

1. 20 February 2014

   2013-14 Frem updated

2. 12 February 2014

   HM Treasury review of new IFRS 2013 to 2014 published

3. 7 January 2014

   First published.