NHS foundation trusts: financial accounting guidance
NHS foundation trust finance staff should use this guidance, which is updated regularly, to do their work.
Applies to England
Documents
Details
Financial accounting updates, including year-end accounts, the NHS foundation trust consolidation (FTC) process and the agreement of balances process.
Updates to this page
Last updated 30 May 2017 + show all updates
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We've added April and May updates to the page.
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Added March's updates
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Added February's data
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Published the latest updates
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We published the September updates
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Added entry for August
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Published the June 2016 update
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Published May 2016 updates
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Added information about an important FTC fixer, 2016/17 organisational changes for agreement of balances and year end accounts.
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Added a link to additional guidance for preperation of year end accounts from the Department of Health.
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We've added updates to the March 2016 section of the financial accounting guidance updates
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Added new guidance on month 12 accounts.
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New December 2015 updates
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We've published the updates for December 2015.
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November updates added.
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Update made to page for 26 October 2015.
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Added information on the timetable for 2015/16 accounts, survey on IFRS 15 revenue and Monitor’s response to NAO consultation on guidance for auditors’ work on use of resources.
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Updated page with information on the injury cost recovery scheme and month 6 agreement of balances.
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Updated page with information on the NHS Pension scheme example disclosures, guidance to accompany GBS statements, month 9 agreement of balances, PDC and cash statements, and CCG and CSU changes.
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Updated page with information on ill health retirement figures and NHS England structure changes.
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Updated page with 'agreement of balances: month 12' and news of changes to NHS England structure.
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Updated page with information on the release of FTC month 12 template.
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February 2015 updates added.
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Page updated with a clarification on the FTC
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Updated page with the latest accounting guidance for NHS foundation trusts.
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Updated guidance to include information on discount rates for post-employment benefits and general provisions.
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Updated page with letter accounts and agreement of balances timetable and information on the Month 6 agreement of balances.
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Updated page with the latest accounting guidance for trusts.
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Added information on 'Month 6 Agreement of Balances, 26 August 2014'.
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Added a clarification on 'going concern' for NHS foundation trusts.
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Added update on VAT on invoices from NHS Property Services
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Added an update on year-end information to be provided by Monitor, NHS Pensions employer disclosure, PDC dividend calculation and an additional FAQ on the FT ARM.
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Added an update on year end information to be provided by Monitor
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Added an update from NHS Property Services
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First published.