Guidance

Government Financial Reporting Manual: 2024-25

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: 19 December 2024 — See all updates

Documents

2024-25 Government Financial Reporting Manual

Ref: ISBN 978-1-917151-74-0, PU 3480

PDF, 1.6 MB, 134 pages

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2024-25 Amendment Record

PDF, 194 KB, 5 pages

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2024-25 Department Yellow

PDF, 1.1 MB, 55 pages

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2024-25 Agency Pink

PDF, 705 KB, 35 pages

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2024-25 NDPB Green

PDF, 702 KB, 36 pages

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2024-25 Pension Scheme Magenta

PDF, 604 KB, 30 pages

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2024-25 Trust Statement Purple

PDF, 303 KB, 8 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 19 December 2024 + show all updates

1. 19 December 2024

   Attachments have been updated.

2. 14 December 2023

   First published.