Public Bodies & Nationalised Industries
Government Financial Reporting Manual (FReM) 2016-17
- HM Treasury
- 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.
The FReM contains guidance on the following topics:
Form and content of the annual report and accounts
Tangible and intangible non-current assets
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.
|Format||Looseleaf||Published||20 Jan 2017|
|Availability||In Stock: 1 - 2 days||Delivery||Delivery options and charges|