IFRS Based FReM
Here is the IFRS Based FReM.
IFRS Based FINANCIAL REPORTING MANUAL
Here is each chapter separately:
Chapter 2 - Accounting Principles
Chapter 3 - Parliamentary Accountability
Chapter 4 - Accounting Boundaries
Chapter 5 - Form and Content of the Annual Report and Accounts
Chapter 9 - Financial Instruments
Chapter 10 - Other Assets and Liabilities
Chapter 11 - Income and Expenditure