2008-09 Manual

Here is the full latest edition of the FReM

2008-09 FINANCIAL REPORTING MANUAL

Here is each chapter separately

CHAPTER 1 - INTRODUCTION

CHAPTER 2 - ACCOUNTING PRINCIPLES

CHAPTER 3 - STATEMENT OF PARLIAMENTARY SUPPLY

CHAPTER 4 - OPERATING COST STATEMENT

CHAPTER 5 - BALANCE SHEET TANGIBLE AND INTANGIBLE FIXED ASSETS

CHAPTER 6 - BALANCE SHEET - OTHER ASSETS AND LIABILITIES

CHAPTER 7 - ANNUAL REPORT AND ACCOUNTS

CHAPTER 8 - RETIREMENT BENEFITS

CHAPTER 9 - FINANCIAL INSTRUMENTS

Annexes

ANNEX 1 - LIST OF EXCLUDED CENTRAL GOVERNMENT FUNDS

ANNEX 2 - ACCOUNTING OFFICER'S RESPONSIBILITIES

ANNEX 3 - STATEMENT ON INTERNAL CONTROL

ANNEX 4 - NOTE ON RELATED PARTY TRANSACTIONS