Guidance

Government financial reporting manual 2018 to 2019

The government financial reporting manual is the technical accounting guide for the preparation of financial statements.

• From: HM Treasury
• Published: 20 December 2017
• Last updated: 4 January 2019 — See all updates

Documents

2018-19 Government Financial Reporting Manual

PDF, 495 KB, 76 pages

2018-19 Amendment Record

PDF, 57 KB, 2 pages

2018-19 Department Yellow

PDF, 2.02 MB, 50 pages

2018-19 Agency Pink

PDF, 182 KB, 30 pages

2018-19 NDPB Green

PDF, 195 KB, 30 pages

2018-19 Pension Scheme Magenta

PDF, 172 KB, 25 pages

2018-19 Trust Statement Purple

PDF, 96 KB, 8 pages

Details

HM Treasury publishes illustrative financial statements and other guidance to aid accounts preparers following the manual. 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.

Published 20 December 2017
Last updated 4 January 2019 + show all updates

1. 4 January 2019

   Updated documents.

2. 19 December 2018

   Updated attachments.

3. 20 December 2017

   First published.