HFMA response / DHSC Group accounting manual 2018/19 Consultation response

The HFMA has made some minor comments in relation to the guidance in the GAM around IFRS 9 and IFRS 15 mainly to seek clarity.

The 2018/19 GAM includes a new requirement to disclose payments in relation to locum doctors over £150,000 – the HFMA has some concerns about the practical implications of making the disclosure and whether there will be resistance from the doctors concerned. The new disclosure means that the individuals will be named.