Guidance

Government Financial Reporting Manual: 2019-20

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

Documents

2019-20 Amendment Record

Financial Reporting Manual Addendum 2019-20

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Details

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

It has been agreed that IFRS 16 Leases is effective in the public sector from 1 April 2020. Bodies that meet the criteria set out in the 2019-20 Government Financial Reporting Manual, including obtaining approval from HM Treasury, can apply IFRS 16 from 1 April 2019.

Read the IFRS 16 application guidance.

Updates to this page

Published 19 December 2018
Last updated 19 December 2019 + show all updates
  1. Updated versions of the documents attached.

  2. Updated with revised PDFs.

  3. First published.

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