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Convergence of accounting standards
The convergence of accounting standards refers to the goal of establishing a single set of accounting standards that will be used internationally.〔FASB, 2012. (International Convergence of Accounting Standards—Overview ). Retrieved on April 27, 2012.〕 Convergence in some form has been taking place for several decades,〔 and efforts today include projects that aim to reduce the differences between accounting standards.〔
Convergence is driven by several factors, including the belief that having a single set of accounting requirements would increase the comparability of different entities' accounting numbers, which will contribute to the flow of international investment and benefit a variety of stakeholders.〔〔 Criticisms of convergence include its cost and pace,〔 and the idea that the link between convergence and comparability may not be strong.〔
==Overview==
The international convergence of accounting standards refers to the goal of establishing a single set of high-quality accounting standards to be used internationally, and the efforts of standard-setters towards achieving that goal.〔 Convergence is taking place in various countries, with over 100 countries having made public commitments supporting convergence towards the International Financial Reporting Standards (IFRS).〔 Efforts towards convergence include projects that aim to improve the respective accounting standards, and those that aim to reduce the differences between them.〔
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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