By having two sets of GAAP tailored specifically for Colleges and Universities, financial statements become more transparent, stakeholders can make informed decisions, regulatory compliance is ensured, and the unique financial intricacies of these institutions are appropriately addressed. The use of this information is especially important to potential donors who are attempting to evaluate each school's efficiency and effectiveness in utilizing decision makers the funding that it receives. If you had to make an argument opposite from the one you made above, what would it be?