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Home >  Public spending & reporting >  Government Financial Reporting Manual > Previous versions of the manual and proformas

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Previous versions of the manual and proformas

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.

2011-12

• 2011-12 Financial Reporting Manual (PDF 1.3MB)
• 2011-12 Amendment Record Sheet (PDF 276KB)
• 2011-12 IFRS Based Department Yellow (PDF 491KB)
• 2011-12 IFRS Based Magenta Pension Scheme Accounts (PDF 265KB)
• 2011-12 IFRS Based Agency Pink (PDF 320KB)
• 2011-12 IFRS Based NDPB Green (PDF 293KB)

2010-11

• 2010-11 Financial Reporting Manual (PDF 1.3MB)
• 2010-11 Amendment Record Sheet (PDF 276KB)
• 2010-11 IFRS Based Department Yellow (PDF 491KB)
• 2010-11 IFRS Based Magenta Pension Scheme Accounts (PDF 265KB)
• 2010-11 IFRS Based Agency Pink (PDF 320KB)
• 2010-11 IFRS Based NDPB Green (PDF 293KB)

2009-10

• 2009-10 Financial Reporting Manual (PDF 1.3MB)
• 2009-10 Amendment Record Sheet (PDF 276KB)
• 2009-10 IFRS Based Department Yellow (PDF 491KB)
• 2009-10 IFRS Based Magenta Pension Scheme Accounts (PDF 265KB)
• 2009-10 IFRS Based Agency Pink (PDF 320KB)
• 2009-10 IFRS Based NDPB Green (PDF 293KB)
• Illustrative first time adoption statements of financial position and notes (PDF 263KB) - as referred to in MS FD (09)34

2008-09

• 2008-09 Financial Reporting Manual (PDF 1.12MB)
• 2008-09 Amendment Record Sheet (PDF 20KB)
• 2008-09 Department Yellow (PDF 140KB)
• 2008-09 Magenta Pension Scheme Accounts (PDF 258KB)

2007-08

• 2007-08 Financial Reporting Manual (PDF 3.61MB)
• 2007-08 Amendment Record Sheet (PDF 30KB)
• 2007-08 Department Yellow (PDF 2MB)
• 2007-08 Magenta Pension Scheme Accounts (PDF 1.1MB)  

2006-07 

• 2006-07 Financial Reporting Manual (PDF 1.75MB)
• 2006-07 Amendment Record Sheet (PDF 95KB)
• 2006-07 Department Yellow (PDF 1.97KB)
• 2006-07 Magenta Pension Scheme Accounts (PDF 1.1MB)

2005-06

• 2005-06 Financial Reporting Manual (PDF 4.9MB)
• 2005-06 Amendment Record Sheet (PDF 102KB)
• 2005-06 Department Yellow (PDF 1.98MB)
• 2005-06 Magenta Pension Scheme Accounts (PDF 1.1MB)

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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