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Comment deadline for FReM Exposure Drafts (14)01 and (14)02

When 13 Oct 2014
from to
Timezone UTC
Where London
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The Government Financial Reporting team at HM Treasury has published two Exposure Drafts (EDs) proposing amendments to the government Financial Reporting Manual (FReM).

The Government Financial Reporting Manual (FReM) Exposure Draft (14)01 (link to HM Treasury site) proposes amendments to the FReM to reflect the application of IFRS 13 ‘Fair Value Measurement’ in the public sector. This exposure draft follows two previous exposure drafts on the application of IFRS 13 for the public sector (exposure drafts (13)01 and (12)03).

The Government Financial Reporting Manual (FReM) Exposure Draft (14)02 (link to HM Treasury site) proposes amendments to the FReM with the aim of simplifying and streamlining the presentation of the statutory annual reports and accounts produced by central government entities so as to better meet the needs of users.

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