Government Financial Reporting Manual
06 February 2013
The Financial Reporting Manual (FReM) is the technical accounting guide that complements guidance on the handling of public funds published separately by the relevant authorities. The Manual is prepared following consultation with the Financial Reporting Advisory Board and is issued by the relevant authorities in England and Wales, Scotland and Northern Ireland.
Entities that fall within the definition in paragraph 1.1.2 of the FReM must use the Manual to prepare accounts for 2005-06 onwards.
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