Guidance

Government financial reporting manual: application guidance

Application guidance on IFRS implementation for the public sector context.

From:
HM Treasury
Published
9 July 2014
Last updated
19 December 2024 — See all updates

Documents

Non-investment Asset Valuation application guidance - applicable from 1 April 2025

PDF, 177 KB, 11 pages

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Guidance on business combinations under common control

PDF, 454 KB, 15 pages

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IFRS 17 Insurance Contracts: Application Guidance

Ref: ISBN 978-1-916693-32-6, PU 3350

PDF, 944 KB, 46 pages

Accounting for Social Benefits: Application Guidance

PDF, 169 KB, 5 pages

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PPP arrangements: Guidance on accounting for indexation linked payments

PDF, 211 KB, 5 pages

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Hutton Review of Fair Pay - Implementation guidance

PDF, 123 KB, 5 pages

IAS 37 and Grantor Accounting: Application Guidance

PDF, 127 KB, 9 pages

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IFRS 16 Leases: Supplementary Budgeting Guidance

PDF, 789 KB, 11 pages

IFRS 16 Leases: Application guidance

PDF, 546 KB, 34 pages

IFRS 15 Revenue from Contracts with Customers: Application Guidance

PDF, 251 KB, 25 pages

IFRS 9 Financial Instruments: Application Guidance

PDF, 285 KB, 37 pages

IFRS Group Accounting Standards: Application Guidance

Ref: ISBN 978-1-909790-99-5, PU1660

PDF, 227 KB, 24 pages

IAS16: Asset valuation in the asset valuation model

PDF, 13.6 KB, 1 page

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Recognition point for all tax and duty heads

PDF, 103 KB, 16 pages

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Guidance on asset valuation

PDF, 131 KB, 8 pages

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IAS16: Categories contained in the road network

PDF, 25 KB, 2 pages

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IAS 16: Types of maintenance on the trunk roads

PDF, 20.6 KB, 3 pages

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IAS16: Practical implication of accounting for roads under IFRS

PDF, 23.7 KB, 1 page

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Details

The government financial reporting manual is the technical accounting guide for the preparation of financial statements. HM Treasury publishes guidance on International Financial Reporting Standards (IFRS) implementation for the public sector to help preparers of central government annual reports and accounts.

Updates to this page

Published 9 July 2014
Last updated 19 December 2024 + show all updates

  1. Guidance on business combinations under common control has been updated, and non-investment asset valuation guidance has been added. IFRS 17 guidance has been updated.

  2. Accounting for Social Benefits: Application Guidance has been added.

  3. PPP arrangements: Guidance on accounting for indexation linked payments PDF added.

  4. IFRS 17 Insurance Contracts Application Guidance has been added

  5. IFRS 16 Application Guidance was updated to reflect changes in the implementation date, updates to other associated guidance, and add clarifications on the remeasurement basis with regards to cash flows.

  6. Added the new Hutton Guidance on fair pay

  7. Added new document 'IAS 37 and Grantor Accounting: Application Guidance' for users. The Application Guidance is to be used by annual account preparers for their year-end reporting (therefor I would request fast publication). Minor changes to capitalisation of tittles and document order.

  8. Updated ‘IFRS 16 Leases: Application guidance’

  9. Updated with 'IFRS 16 application guidance'.

  10. Updated with 'IFRS 16 Leases: supplementary budgeting guidance'.

  11. Updated 'IFRS 16 Application Guidance'

  12. Updated 'IFRS 16 Leases: Application guidance'.

  13. Updated 'IFRS 16 Leases: Application guidance'.

  14. Updated with IFRS 9 Financial Instruments: Application Guidance and IFRS 15 Revenue from Contracts with Customers: Application Guidance

  15. Attached: IFRS group accounting standards: application guidance

  16. First published.

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