ACC303 Intermediate Accounting

Unit 1 Discussion 

Please complete Judgement Case 1-12.

Consider the question of whether the United States should converge accounting standards with IFRS.

Required:

· Make a list of arguments that favor convergence.

· Make a list of arguments that favor nonconvergence.

· Indicate your own conclusion regarding whether the United States should converge with IFRS, and indicate the primary considerations that determined your conclusion.

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