2008-09 Manual

Here is the full latest edition of the FReM

• 2008-09 FINANCIAL REPORTING MANUAL (PDF)

Here is each chapter separately

• CHAPTER 1 - INTRODUCTION (PDF)
• CHAPTER 2 - ACCOUNTING PRINCIPLES (PDF)
• CHAPTER 3 - STATEMENT OF PARLIAMENTARY SUPPLY (PDF)
• CHAPTER 4 - OPERATING COST STATEMENT (PDF)
• CHAPTER 5 - BALANCE SHEET TANGIBLE AND INTANGIBLE FIXED ASSETS (PDF)
• CHAPTER 6 - BALANCE SHEET - OTHER ASSETS AND LIABILITIES (PDF)
• CHAPTER 7 - ANNUAL REPORT AND ACCOUNTS (PDF)
• CHAPTER 8 - RETIREMENT BENEFITS (PDF)
• CHAPTER 9 - FINANCIAL INSTRUMENTS (PDF)

Annexes

• ANNEX 1 - LIST OF EXCLUDED CENTRAL GOVERNMENT FUNDS (PDF)
• ANNEX 2 - ACCOUNTING OFFICER'S RESPONSIBILITIES (PDF)
• ANNEX 3 - STATEMENT ON INTERNAL CONTROL (PDF)
• ANNEX 4 - NOTE ON RELATED PARTY TRANSACTIONS (PDF)