Pre-2010 financial reporting guidance
Date published:
This section contains financial reporting guidance issued by DFP in 2010 and earlier years.
Documents
- FD (DFP) 02/10 (5 Feb 2010) - Accounting treatment of the equal pay agreement
- FD (DFP) 18/09 (23 Jul 2009) - Accounting treatment - advances in relation to EU programmes
- 1 June 2009 - Assessment of the impact of component accounting
- DAO (DFP) 04/08 (16 May 2008) - Treatment of special advisers' salaries in accounts
- FD (DFP) 01/08 (4 Feb 2008) - Treatment of Minister's salaries and allowances in departmental resource accounts
- DAO (DFP) 15/07 (1 Nov 2007) - Reserves policy & adoption of Treasury 'Guide to Funders' for voluntary & community organisations
- DAO (DFP) 15/07 attachment (1 Nov 2007) - Guidance on reserves held by voluntary and community organisations
- DAO ( DFP) 16/06 (18 Dec 2006) - Introduction of EU negative DEL regime 2006/07 onwards - accounting and budgeting impacts
- FD (DFP) 10/06 (16 Jun 2006) - Negative DEL - accounting for EU debtor balances
- PFO (FRAB) 09/04 addendum (2 Jul 2004) Taxation treatment of non-executive directors on departmental boards
- PFO (FRAB) 09/04 (23 Jun 2004) Taxation treatment of non-executive directors on departmental boards
- PFO (FRAB) 09/04 attachment (23 Jun 2004) Taxation treatment of non-executive directors on departmental boards
- PFO (FRAB) 12/03 (20 Nov 2003) Managing with resource-based information
- PFO (FRAB) 12/03 attachment (20 Nov 2003) Managing with resource-based information - managing the link to parliamentary supply