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Guidance: Government Financial Reporting Manual: 2023-24

Hm Treasury

June 12
14:59 2024

The government financial reporting manual is the technical accounting guide for the preparation of financial statements.

Published 14 December 2023
Last updated 12 June 2024 +show all updates
  1. The 2023-24 FReM was republished on 12th of June 2024 to incorporate changes to the pension reporting requirements in section 6.5.8 (d) and 6.5.15 detailed in the amendment log.

  2. New documents added for the 23-24 FReM

  3. First published.

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