Sejarah Basis Akrual di Inggris

Pengenalan Akrual dengan Resource and Accounting Budgeting (RAB)

Year 1994 1995 1998/99, 1999/00 and 2000/01 1999 2001/02 2001/02 and 2002/03 2003/04

Key Event Green (consultation) paper published by HM Treasury. White (policy) paper published by HM Treasury. Dry run years for production of resource accounts. Dry-run exercise undertaken for resource budgets. Resource accounts fully implemented. Resource budgets transitional years. Resource budgets fully implemented.

Isu-isu dalam penerapan RAB

Laporan Keuangan Tahunan

The Government Financial Reporting Manual (FreM) all entities ( reporting entities ), and to funds, flows of income and expenditure and any other accounts (referred to collectively as ( reportable activities ) that are prepared on an accruals basis and consolidated within Whole of Government Accounts (with the exception of the accounts of any reportable activities that are not covered by an Accounts Direction); Tetapi tidak untuk Local Government, those Public Corporations that are not Trading Funds, and NHS Trusts and NHS Foundation Trusts. (The NHS Manuals, the NHSFT FReM and the IFRS based Code of Practice on Local Authority Accounting are compliant with this Manual other than for specifically agreed divergences.)

(FreM)
Menggunakan standar dari IAS Interpretasi terhadap sektor publik dijelaskan di dalam manual. Laporan Konsolidasi atau Whole Government Account (WGA) menggunakan Standar dari IAS dan IFRS