Financial reporting watching brief 2021/22 and beyond

May 2022 update

31 May 2022


This briefing covers changes and developments in accounting standards, best practice in financial reporting and government reporting requirements.  It covers the current financial year but also looks ahead to identify changes which will affect the NHS in the future.  The briefing is produced for each accounting and standards committee meeting and is updated four times a year. 

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Financial reporting watching brief 2021/22 and beyond

May 2022 (PDF 425KB)


Additional documents

Accounting for leases_application of IFRS 16 - June 2018

March 2021 (PDF 435KB)

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