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Home >  Public spending & reporting >  Government Financial Reporting Manual > Other practical examples and guidance

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Other practical examples and guidance

The documents below 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.

Practical worked examples

• MHCA (PDF 136KB)
• Consolidated fund supply and extra receipts transactions (PDF 88KB)
• Emissions rights - worked examples (PDF 123KB)

International Financial Reporting Standards (IFRS)

• Pro-forma for reporting budgetary impact of IFRS (PDF 11KB)
• Pro-forma for reporting budgetary impact of IFRS - example (PDF 40KB)
• Comparison between IFRS and FRS (PDF 543KB)
• Financial instruments and IFRS (PDF 286KB)
• Illustrative first time adoption statements of financial position and notes (PDF 263KB) - as referred to in MS FD (09)34

Additional guidance for accounting for the trunk road network under IAS 16

• Types of maintenance on the trunk roads (PDF 21KB)
• Categories contained in the road network (PDF 25KB)
• Asset valuation in the asset valuation model (PDF 14KB)
• Practical implication of accounting for roads under IFRS (PDF 24KB)

Other useful information

• Guidance on asset valuation (PDF 130KB)
• Recognition point for all tax and duty heads (PDF 102KB)
• Remuneration report – separate disclosure of management board bonuses (PDF 324KB)
• IFRS 8 implementation guidance (PDF 445KB)
• Restatement of consolidated fund extra receipts (PDF 106KB)
• Accounting for third party assets – clarification (PDF 86KB)
• Analysis of IFRS issued in 2012-13 and future developments (PDF 368KB)
• Hutton Review of Fair Pay - implementation guidance (PDF 206KB)
• Accounting note for carbon reduction commitment energy efficiency scheme (CRC) in 2011-12 (PDF 103KB)
• Guidance on the accounting for Business Combinations under Common Control (PDF 457KB)

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