HMT publishes guidance on IAS 37 and grantor accounting

Released 08 June 2021

HM Treasury (HMT) has published IAS 37 and Grantor Accounting: Application Guidance. The application guidance is to be used by annual account preparers for their year-end reporting.

Further information can be found at https://www.gov.uk/government/publications/government-financial-reporting-manual-application-guidance.

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