This snapshot, taken on
04/08/2009
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HM Treasury

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Government Financial Reporting Manual (FReM)

Government Financial Reporting Manual (FReM)

This website features the Government Financial Reporting Manual (FReM), which 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.

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