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Public spending & reporting
Useful links
Accounting Standards
Copies of International Accounting Standards can be obtained through the IASB website.
UK Accounting standards can now be downloaded from the Financial Reporting Council website.
Copies of UK accounting standards can be obtained from:
- ASB Publications, 145 London Road, Kingston upon Thames, Surrey, KT2 6SR
- Telephone: 020 8247 1264
- Fax: 020 8247 1124
Financial Reporting Advisory Board
- The Financial Reporting Advisory Board (FRAB) website includes the Board's terms of reference, current members, Board papers, minutes and the annual FRAB Report
Links to guidance
The document below is 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.
Guidance on budgeting is available on the Treasury’s website:
- The Fiscal Framework
- The public spending framework
- Budget and Classification
- PESA
- COINS Database (please note: this is only available to users on the GSI network)
External links
- Employers Pension Notices
- Pension Circulars issued by the Cabinet Office
- Commons Recess Dates and State Opening of Parliament
Sustainable Reporting
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FReM contents
- FReM index
- 2012-13 Financial Reporting Manual including Annexes
- 2013-14 Financial Reporting Manual including Annexes
- Previous versions of the Manual
- News and updates
- Proformas
- PFI and leasing
- Other practical examples & guidance
- IFRS Briefing
- Sustainability and environmental reporting
- Open to comment
- Useful links
