Original document : https://www.gov.uk/government/publications/government-financial-reporting-manual-2024-25

Change description : 2025-04-02 16:35:00: A change to the FReM to allow entities to early adopt changes to the intangible assets valuation regime. [Guidance and regulation]

Showing diff : 2024-12-19 11:51:15.141462436 +00:00..2025-04-02 15:35:28.213307313 +00:00

Guidance

Government Financial Reporting Manual: 2024-25

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

From:
HM Treasury
Published
14 December 2023
Last updated
192 DecemberApril 20242025 — See all updates

Documents

2024-25 Government Financial Reporting Manual

Ref: ISBN 978-1-917151-74-0, PU 3480

PDF, 1.61.48 MB, 134138 pages

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2024-25 Amendment Record

PDF, 194 KB, 5 pages

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2024-25 Department Yellow

PDF, 1.1 MB, 55 pages

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2024-25 Agency Pink

PDF, 705 KB, 35 pages

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2024-25 NDPB Green

PDF, 702 KB, 36 pages

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2024-25 Pension Scheme Magenta

PDF, 604 KB, 30 pages

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2024-25 Trust Statement Purple

PDF, 303 KB, 8 pages

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Details

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

Updates to this page

Published 14 December 2023
Last updated 192 DecemberApril 2024 + show2025 href="#full-history">+ show all updates

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Update history

2025-04-02 16:35
A change to the FReM to allow entities to early adopt changes to the intangible assets valuation regime.

2024-12-19 11:51
Attachments have been updated.

2023-12-14 14:43
First published.