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The IPSASB identifies citizens as primary users of GPFRs. Is it reasonable to assume that citizens actually read GPFRs produced by public sector entities? If

The IPSASB identifies citizens as primary users of GPFRs. Is it reasonable to assume that citizens actually read GPFRs produced by public sector entities? If not, does it still make sense to design the GPFRs based on their information needs? also demonstrate a clear understanding on GPFRs and provide appropriate references (Journal articles / Regulatory guides) 300 words

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