DHSC group accounting manual 2018 to 2019
Mandatory annual reports and accounts guidelines for the Department of Health and Social Care (DHSC) group bodies.
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皇冠体育app DHSC group accounting manual (GAM) includes mandatory accounting guidance for DHSC group bodies completing statutory annual reports and accounts. 皇冠体育appse group bodies include clinical commissioning groups, NHS trusts, NHS foundation trusts and arm鈥檚 length bodies.
皇冠体育app GAM is approved by the HM Treasury Financial Reporting Advisory Board. It is based on the 2018 to 2019 treasury financial reporting manual, adapted for the NHS. 皇冠体育app GAM is updated to reflect changes to the 2018 to 2019 treasury financial reporting manual.
皇冠体育app additional guidance updates the GAM and must be treated as having the same status as the GAM itself. It will be updated as further issues arise, whether related or unrelated to Treasury updates, so that all the additional guidance for 2018 to 2019 will be contained within a single document.
Updates to this page
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皇冠体育app group accounting manual and additional guidance document have been updated. 皇冠体育app additional guidance details the changes that have been made in the updated group accounting manual.
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皇冠体育app group accounting manual has been updated and the additional guidance document has been added. 皇冠体育app additional guidance details the changes that have been made in the updated group accounting manual.
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First published.