Guidance

Government Financial Reporting Manual: 2023-24

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

• From: HM Treasury
• Published: 14 December 2023
• Last updated: 12 June 2024 — See all updates

Documents

2023-24 Government Financial Reporting Manual

PDF, 1.45 MB, 136 pages

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2023-24 Amendment Record

PDF, 48.4 KB, 3 pages

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2023-24 Department Yellow

PDF, 1.09 MB, 54 pages

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2023-24 Agency Pink

PDF, 470 KB, 50 pages

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2023-24 NDPB Green

PDF, 467 KB, 50 pages

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2023-24 Pension Scheme Magenta

PDF, 555 KB, 30 pages

2023-24 Trust Statement Purple

PDF, 121 KB, 13 pages

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Details

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

Published 14 December 2023
Last updated 12 June 2024 + show all updates

1. 12 June 2024

   The 2023-24 FReM was republished on 12th of June 2024 to incorporate changes to the pension reporting requirements in section 6.5.8 (d) and 6.5.15 detailed in the amendment log.

2. 14 December 2023

   New documents added for the 23-24 FReM

3. 14 December 2023

   First published.