This definition appears very rarely
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Samples in periodicals archive:
General Accounting & Financial Reporting Mission Statement The University General Accounting & Financial Reporting Office is responsible for the integrity and reliability of the University's financial records, for ensuring that the transactions entered into the University's accounting system are recorded in accordance with Generally Accepted Accounting Principles (GAAP) and accounting policies of the University, for preparing annual financial statements and other financial reports in an accurate and timely manner, and for providing guidance to all areas of the University as it pertains to accounting and internal control functions.
The Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities (the Conceptual Framework) underpins the development of International Public Sector Accounting Standards (IPSASs) and Recommended Practice Guidelines (RPGs). The first four chapters of the Conceptual Framework are: Chapter 1: Role and Authority of the Conceptual FrameworkChapter 2: Objectives and Users of General Purpose Financial Reporting Chapter 3: Qualitative Characteristics Chapter 4: Reporting Entity