identify the advantages and disadvantages of accounting convergence.

 

Take a position for or against the accounting convergence between FASB and the IASB in obtaining a global set of accounting standards. https://academicessays.xyz/business/hill-c-w-l-hult-g-t-m-2020-global-business-today-11th-ed-new-york-2/ Identify the advantages and disadvantages of accounting convergence. Why do you think it has taken so long to agree  Identify some of the differences and similarities between the two. Support your position with evidence from other sources.

Some sample sources to get you started are detailed below:

  • Luzi Hail, Christian Leuz, and Peter Wysocki (2010) Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis. Accounting Horizons: September 2010, Vol. 24, No. 3, pp. 355–394.
  • Luzi Hail, Christian Leuz, and Peter Wysocki (2010) Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II): Political Factors and Future Scenarios for U.S. Accounting Standards. Accounting Horizons: December 2010, Vol. 24, No. 4, pp. 567–588.
  • Gray, Krista, Spencer, Angela and https://academicwriterblog.com/criminology/according-to-our-bookwhat-are-rape-mythsnow-spend-some-time-studying-the-gra/ Pumphrey, Lela (2015) Practical Impediments to Convergence of US GAAP and IFRS. European Scientific Journal December 2015 Vol. 2, pp. 181–191. https://eujournal.org/index.php/esj/article/view/6835 
  • Campa, Domenico and Donnelly, Ray (2016). Mandatory IFRS adoption and earnings quality in different institutional settings: A comparison between Italy and UK.  http://www.inderscienceonline.com/doi/abs/10.1504/IJAAPE.2016.073886
  • Alon, Anna and Dwyer, Peggy. (2016). SEC’s acceptance of IFRS-based financial reporting: An examination based in institutional theory. Accounting, Organizations and Society. January 2016, pp. 1–16. http://www.sciencedirect.com.ezaccess.libraries.psu.edu/science/article/pii/S0361368215300015 
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