Government Financial Reporting Manual 2012-13, including annexes
To find where a particular accounting standard is covered see the summary of IFRS standards included in the IFRS based FReM.
Full Report
You can navigate within each PDF by using the 'Bookmark' tab on the left-hand side of its pages, or the hyperlinks embedded in the contents page at the start of each chapter.
Chapters
- Chapter 1 - Introduction (PDF 55KB)
- Chapter 2 - Accounting Principles (PDF 72KB)
- Chapter 3 - Parliamentary Accountability (PDF 55KB)
- Chapter 4 - Accounting Boundaries (PDF 53KB)
- Chapter 5 - Form and Content of the Annual Report and Accounts (PDF 201KB)
- Chapter 6 - Tangible Assets (PDF 140KB)
- Chapter 7 - Intangible Assets (PDF 38KB)
- Chapter 8 - Impairments (PDF 54KB)
- Chapter 9 - Financial Instruments (PDF 51KB)
- Chapter 10 - Other Assets and Liabilities (PDF 52KB)
- Chapter 11 - Income and Expenditure (PDF 86KB)
- Chapter 12 - Pensions Accounting (PDF 61KB)
- Chapter 13 - Accounting for Consolidated Fund Revenue (PDF 54KB)
- Chapter 14 – Whole of Government Accounts (PDF 93KB)
Annexes
- Annex 1 - Statement of Accounting Officer's Responsibilities (PDF 41KB)
- Annex 2 - Note on Related Party Disclosures (PDF 20KB)
The documents above are available in Adobe Acrobat Portable Document Format (PDF). If you do not have Adobe Acrobat installed on your computer you can download the software free of charge from the Adobe website.
For alternative ways to read PDF documents and further information on website accessibility visit the HM Treasury accessibility page.