Abstract
General purpose financial reports (GPFRs) of public sector entities are developed primarily to respond to the information needs of service recipients, resource providers, and their representatives, who do not possess the authority to require a public sector entity to disclose the information they need for accountability and decision-making purposes. GPFRs can report information about the past, present and future that is useful to users – including financial and non-financial, quantitative and qualitative information about: The IPSASB is currently exploring how service performance information can assist users in assessing how efficiently and effectively public sector entities are using resources to provide services and achieve their objectives.
Published Version
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