Transcription of The Government Financial Reporting Manual: 2022-23
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The Government Financial Reporting Manual: 2022-23 . December 2021. Contents Chapter 1 Introduction .. 1. The purpose of the Government Financial Reporting Manual (FReM) .. 1. The scope of the FReM .. 2. The structure and contents of the FReM .. 2. How to apply the FReM .. 3. The FReM review and update 5. Part A: purposes, principles, and best practice .. 6. Chapter 2 The purposes and principles of Government Financial Reporting .. 6. Introduction .. 6. What is Government Financial Reporting ? .. 6. Annual reports and accounts .. 6. Purposes of Government Financial Reporting .. 7. User engagement .. 8. Principles for Government Financial Reporting .. 8. Chapter 3 Best practice in narrative Reporting .. 14. Introduction .. 14. The role of narrative Reporting .. 14. Balance in narrative Reporting .. 14. Context and trends .. 15. Design choices and graphics.
1.1.2 The Government Financial Reporting Manual (FReM) sets out core guidance for preparing government annual reports and accounts in the United Kingdom. It complements guidance on the handling of public funds published separately by the relevant authorities in England and Wales, Scotland and Northern Ireland, where these are issued.
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