Guidance

Government Financial Reporting Manual: 2021-22

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

• From: HM Treasury
• Published: 30 December 2020
• Last updated: 16 December 2021 — See all updates

Documents

2021-22 Government Financial Reporting Manual

PDF, 1.27 MB, 124 pages

2021-22 Government Financial Reporting Manual

HTML

2021-22 Government Financial Reporting Manual Annex – IFRS 16 Leases

PDF, 92.1 KB, 5 pages

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2021-22 Amendment Record

PDF, 35.5 KB, 3 pages

2021-22 Department Yellow

PDF, 922 KB, 51 pages

2021-22 Agency Pink

PDF, 477 KB, 34 pages

2021-22 NDPB Green

PDF, 452 KB, 35 pages

2021-22 Pension Scheme Magenta

PDF, 551 KB, 29 pages

2021-22 Trust Statement Purple

PDF, 125 KB, 8 pages

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. IFRS 16 application guidance is now available.

Published 30 December 2020
Last updated 16 December 2021 + show all updates

1. 16 December 2021

   FReM 2021-22 published with illustrative statements

2. 30 December 2020

   First published.