Guidance

Government financial reporting manual 2015 to 2016

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.

• From: HM Treasury
• Published: 18 December 2014
• Last updated: 26 May 2016 — See all updates

Documents

HM Treasury review of IFRS issued in 2015 to 16

PDF, 469 KB, 22 pages

Government financial reporting manual 2015 to 2016

PDF, 1010 KB, 72 pages

Government financial reporting manual: amendment record 2015 to 2016

PDF, 145 KB, 3 pages

Government financial reporting manual: department yellow 2015 to 2016

PDF, 1.4 MB, 46 pages

Government financial reporting manual: agency pink 2015 to 2016

PDF, 699 KB, 29 pages

Government financial reporting manual: NDPB green 2015 to 2016

PDF, 696 KB, 29 pages

Government financial reporting manual: magenta pension scheme 2015 to 2016

PDF, 984 KB, 26 pages

Government financial reporting manual: department purple trust statement 2015 to 2016

PDF, 369 KB, 9 pages

Details

For last year’s publication see the Government financial reporting manual for 2014 to 2015

The financial reporting manual is prepared following consultation with the Financial Reporting Advisory Board and is issued by the relevant authorities in England and Wales, Scotland and Northern Ireland.

Previous versions of the manual and accompanying guidance for government departments can be found on the National Archives website.

Published 18 December 2014
Last updated 26 May 2016 + show all updates

1. 26 May 2016

   Updated with: HM Treasury review of IFRS issued in 2015 to 16

2. 23 December 2015

   Full details of changes set out in amendment record.

3. 18 December 2014

   First published.