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Guidance: Government financial reporting manual 2013 to 2014

 

 

 

 

 

Guidance

Government financial reporting manual 2013 to 2014

 

Organisation:

HM Treasury

Page history:

Updated 7 January 2014, see all updates

7 January 2014 5:08pm

First published.

7 January 2014 5:08pm

Collections:

Government financial reporting manual (FReM)

The financial reporting manual (FReM) is the technical accounting guide that complements guidance on the handling of public funds.

Documents

Financial reporting manual (FReM) 2013 to 2014

PDF, 707KB, 129 pages

This file may not be suitable for users of assistive technology. Request a different format.

If you use assistive technology and need a version of this document in a more accessible format please email editor@hmtreasury.gsi.gov.uk quoting your address, telephone number along with the title of the publication ("Financial reporting manual (FReM) 2013 to 2014 ").

Financial reporting manual 2013 to 2014: amendment record

PDF, 55.1KB, 1 page

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If you use assistive technology and need a version of this document in a more accessible format please email editor@hmtreasury.gsi.gov.uk quoting your address, telephone number along with the title of the publication ("Financial reporting manual 2013 to 2014: amendment record ").

Financial reporting manual 2013 to 2014: department yellow

PDF, 722KB, 46 pages

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If you use assistive technology and need a version of this document in a more accessible format please email editor@hmtreasury.gsi.gov.uk quoting your address, telephone number along with the title of the publication ("Financial reporting manual 2013 to 2014: department yellow").

Financial reporting manual 2013 to 2014: agency pink

PDF, 340KB, 26 pages

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If you use assistive technology and need a version of this document in a more accessible format please email editor@hmtreasury.gsi.gov.uk quoting your address, telephone number along with the title of the publication ("Financial reporting manual 2013 to 2014: agency pink").

Financial reporting manual 2013 to 2014: NDPB green

PDF, 481KB, 27 pages

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If you use assistive technology and need a version of this document in a more accessible format please email editor@hmtreasury.gsi.gov.uk quoting your address, telephone number along with the title of the publication ("Financial reporting manual 2013 to 2014: NDPB green ").

Financial reporting manual 2013 to 2014: magenta pension scheme

PDF, 511KB, 31 pages

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Financial reporting manual 2013 to 2014: departmental purple

PDF, 52.9KB, 9 pages

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If you use assistive technology and need a version of this document in a more accessible format please email editor@hmtreasury.gsi.gov.uk quoting your address, telephone number along with the title of the publication ("Financial reporting manual 2013 to 2014: departmental purple ").

Detail

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

HM Treasury publishes illustrative financial statements and other guidance and supporting documents to help account preparers following the manual.

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