Premium
Convergence: What Do We Have After 10‐Plus Years?
Author(s) -
Holzmann Oscar J.,
Munter Paul
Publication year - 2014
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.21982
Subject(s) - dozen , convergence (economics) , accounting , economics , business , macroeconomics , mathematics , arithmetic
The convergence process between International Financial Reporting Standards (IFRS) and U.S. generally accepted accounting principles (U.S. GAAP) has evolved over the past dozen years. But for many, progress has been frustratingly slow. Where are we now, after more than 10 years? © 2014 Wiley Periodicals, Inc.