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Home >  Public spending & reporting >  Government Financial Reporting Manual > Government Financial Reporting Manual 2013-14, including annexes

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Government Financial Reporting Manual 2013-14, including annexes

To find where a particular accounting standard is covered see the summary of IFRS standards included in the IFRS based FReM.

You can navigate each PDF file using the 'Bookmark' tab on the left-hand side of the page, or the hyperlinks embedded in the contents page at the start of each chapter.

Full Report

• Financial Reporting Manual 2013-14 (PDF 699KB)

IFRS Based Financial Reporting Manual

Chapters

• Chapter 1 - Introduction (PDF 56KB)
• Chapter 2 - Accounting Principles (PDF 73KB)
• Chapter 3 - Parliamentary Accountability (PDF 46KB)
• Chapter 4 - Accounting Boundaries (PDF 53KB)
• Chapter 5 - Form and Content of the Annual Report and Accounts (PDF 206KB)
• Chapter 6 - Tangible Assets (PDF 143KB)
• Chapter 7 - Intangible Assets (PDF 38KB)
• Chapter 8 - Impairments (PDF 55KB)
• Chapter 9 - Financial Instruments (PDF 52KB)
• Chapter 10 - Other Assets and Liabilities (PDF 53KB)
• Chapter 11 - Income and Expenditure (PDF 87KB)
• Chapter 12 - Pensions Accounting (PDF 62KB)
• Chapter 13 - Accounting for Consolidated Fund Revenue (PDF 55KB)
• Chapter 14 – Whole of Government Accounts (PDF 93KB)

Annexes

• Annex 1 - Statement of Accounting Officer's Responsibilities (PDF 42KB)
• Annex 2 - Note on Related Party Disclosures (PDF 20KB)

The documents above are 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.

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