This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Department of Health consults on 2017-2018 Group Accounting Manual

  • Public Sector Accounting Image

27 Jan 2017

The Department of Health have issued a consultation on the Department of Health Group Accounting Manual 2017-18. The consultation is open until 24 February 2017.

The Department of Health Group Accounting Manual (DH GAM) includes mandatory accounting guidance for all NHS bodies on completing their statutory annual report and accounts.  The DH GAM requires departmental group bodies to follow the requirements of International Financial Reporting Standards (IFRS), as adopted by the EU, and the HM Treasury Financial Reporting Manual (FReM). 

The DH GAM contains detailed accounting guidance for when departmental group bodies are required to depart from/make specific disclosures in addition to IFRSs and the FReM or when faced with particular circumstances that IFRSs or the FReM do not address. 

There are no significant changes to accounting requirements in 2017-18.  The changes proposed are focused on improving the structure of the document and the guidance contained within it.  Additionally there are some reporting changes relevant specifically to NHS providers. 

The press release and related documents are available on the DH website.

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.