Prepared annually, this publication 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. "The Government Financial Reporting Manual 2008-09" is issued by the relevant authorities in England and Wales, Scotland and Northern Ireland.The Manual is kept under constant review. It is updated regularly to reflect developments in accounting standards and company law in the United Kingdom and, where appropriate, comments received from users. A ringbinder for the "FReM - Government Financial Reporting Manual 2008-09" (ISBN 9780115601378) is available to buy separately.
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