大学会计论文里问The Reporting Entity Concept的定义是什么,谁能帮帮我吗?最好是英文回答,谢谢

The reporting entity concept was defined in terms of whether it was "reasonable to expect the existence of users" who were dependent on GPFRs for information which will be useful to them when making and evaluating decisions about resource allocation.
*GPFRs= General-Purpose financial reports.