What exactly is convergence?

  • News default Image

10 May 2005

We have posted an article titled What Exactly Is Convergence? (PDF 198k) by Paul Pacter, IAS Plus webmaster.

Paul's article discusses different national and regional approaches to converging local GAAP with IFRSs and the progress in various countries around the world. It was published in a special issue of the International Journal of Accounting, Auditing and Performance Evaluation devoted to "the new value-relevant global financial reporting model" (copyright 2005 by Inderscience and posted with the kind permission of the publisher).

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.