Government Financial Reporting Manual (FReM) 2017-18

Looseleaf with Binder

Author:

HM Treasury

Publisher:

TSO (The Stationery Office)

The Government Financial Reporting Manual (FReM) is the technical accounting guide to the preparation of financial statements.

It complements guidance on the handling of public funds published separately but the relevant authorities in England and Wales, Scotland and Northern Ireland. The Manual is prepared following consultation with the Financial Reporting Advisory Board (FRAB) and is issued by the relevant authorities.

The Manual is kept under constant review and is updated to reflect developments in international financial reporting standards (IFRS), and where appropriate, comments received by users.

Key features

The FReM contains guidance on the following topics:

• Accounting Principles

• Parliamentary Accountability

• Form and content of the annual report and accounts

• Tangible and intangible non-current assets

• Financial Instruments

• Pensions Accounting

• Revenue from taxes and duties

• Whole of Government Accounts.

This FReM update is made up of four looseleaf titles. Updates are available for 2016-17 and 2017-18, with or without a binder.

Extent	76 pages	ISBN	9780115601606
Size	A5	Price	£30.50
Format	Looseleaf	Published	20 Jan 2017
Availability	Out of Print: but may be available to order	Delivery	Delivery options and charges