These materials cover the important issues of International Convergence and global accounting diversity and the differences between the U.S. GAAP and the International Financial Reporting Standards (IFRS).
Once you reviewed and studies the files under STEP 3, you need to discuss the following questions with your classmates by posting your responses and then reply to their posts (similar to your previous discussion forums).
Make sure to number your answers accordingly and don’t leave any questions unanswered:
1. Briefly summarize the GAAP and IFRS systems.
2. Describe the main differences between the two systems.
3. According to the material, why is it important (or is it?) to converge the existing global systems? In other words, do you think the convergence of global accounting systems is necessary? or could it be harmful? Why?
300 words minimum (total)
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