2008-09 Manual
Here is the full latest edition of the FReM
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)