NAO Disclosure Guides

 

Disclosure Guide for entities who prepare financial statements in accordance with the Government Financial Reporting Manual (FReM)

 

To the extent that disclosure requirements rely on Generally Accepted Accounting Practice only, the guide might also be used for other accrual based accounts.

 

For 2011-12 Accounts:

• Excel version (6744 Kb) - right click the link and "Save Target As..." to download

 

For 2010-11 Accounts:

• Excel version (1090 Kb) - right click the link and "Save Target As..." to download

 

For 2009-10 Accounts (March 2009 edition):

• Excel version (1100 Kb) - right click the link and "Save Target As..." to download

 

For 2008-09 Accounts:

• Excel version (1906 Kb) - right click the link and "Save Target As..." to download
• pdf version (5.42 MB)

 

For 2007-08 Accounts:

• Excel version (1.84 MB) - right click the link and "Save Target As..." to download