Guidance

Government Financial Reporting Manual: 2020-21

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

• From: HM Treasury
• Published: 19 December 2019
• Last updated: 30 December 2020 — See all updates

Documents

2020-21 Government Financial Reporting Manual

PDF, 1.27 MB, 121 pages

2020-21 Amendment Record Part 1

PDF, 143 KB, 14 pages

2020-21 Amendment Record Part 2 – in year updates

PDF, 72.7 KB, 7 pages

2020-21 Government Financial Reporting Manual Addendum – reduced reporting

PDF, 89.7 KB, 2 pages

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2020-21 Trust Statement Purple

PDF, 126 KB, 8 pages

2020-21 Department Yellow

PDF, 924 KB, 52 pages

2020-21 Agency Pink

PDF, 483 KB, 33 pages

2020-21 NDPB Green

PDF, 456 KB, 34 pages

2020-21 Pension Scheme Magenta

PDF, 553 KB, 30 pages

Financial Reporting Manual Addendum for 2020-21

HTML

Details

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

IFRS 16 will be effective in the public sector from 1 April 2022. Read the IFRS 16 application guidance.

Published 19 December 2019

Last updated 30 December 2020 + show all updates

1. 30 December 2020

   Updated documents added.

2. 19 December 2019

   First published.