GPEFRGeneral Purpose External Financial Reporting
References in periodicals archive ?
This statement identified the concept that cities, school districts, colleges, and other types of government entities should provide performance-assessment information in their general purpose external financial reporting (GPEFR).
1, Objectives of Financial Reporting (1987), set general-purpose external financial reporting (GPEFR) as the proper boundary for the GASB's research and standard-setting activities.
2: Several respondents suggested that SEA measurement and external reporting should be done only on a voluntary basis and that the GASB should not make SEA reporting part of GPEFR requirements ...