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A framework to help schools to collect information about their income and expenditure.
The financial reporting manual (FReM) and supporting documents provide guidance to preparers on the production of annual report and accounts.
The Financial Reporting Council (FRC) promotes transparency and integrity in business. It regulates auditors, accountants and actuaries, and sets the UK’s Corporate Governance and Stewardship Codes. FRC is an executive non-departmental public body, sponsored by the Department for Business and...
This collection brings together reviews of best practice and opportunities for improvement in government financial reporting.
Guide and links to further information about financial returns academy trusts submit to the Education and Skills Funding Agency.
What is a financial statement and why should directors maintain them?
The FRAB report is published annually.
The Treasury is committed to undertaking thematic reviews on a regular basis. Each review will target a specific theme in financial reporting which could indicate an area for improvement.
Guidance to help schools collect information about their income and expenditure.
The government financial reporting manual is the technical accounting guide for the preparation of financial statements.
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