Guidance

Government Financial Reporting Manual: 2023-24

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

Documents

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Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

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

Updates to this page

Published 14 December 2023
Last updated 12 June 2024 show all updates
  1. The 2023-24 FReM was republished on 12th of June 2024 to incorporate changes to the pension reporting requirements in section 6.5.8 (d) and 6.5.15 detailed in the amendment log.

  2. New documents added for the 23-24 FReM

  3. First published.

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