Practical Examples and Proformas

Practical Worked Examples

MHCA

CONSOLIDATED FUND SUPPLY AND EXTRA RECEIPTS TRANSACTIONS

ACCOUNTING FOR PFI

Emissions Rights Worked Examples 

Proformas

DEPARTMENT YELLOW - ILLUSTRATIVE PRIMARY STATEMENTS

MAGENTA PENSION SCHEME ACCOUNTS

International Financial Reporting Standards (IFRS)

Comparison between IFRS and FRS

Financial Instruments and IFRS

Other Useful information

Machinery of Government - Verification of Accounting Data

The document above outlines the verification work necessary to ensure that accounting data transferred under a MoG is complete and accurate.

Guidance on Asset Valuation

Guidance on Leases

The guidance above is intended to help with the implementation of IAS 17 on the move to IFRS

Recognition Point for all Tax and Duty Heads