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Accounting Standards And Convergence Scenario

Accounting Standards And Convergence Scenario

This topic explores the intricate landscape of accounting standards, focusing on the ongoing efforts towards global convergence. It delves into the reasons behind the desire for harmonized financial reporting, examining the interplay between major frameworks like IFRS and GAAP. The scenario encompasses the challenges and benefits of aligning diverse national accounting practices, ultimately aiming to enhance comparability, transparency, and efficiency for international businesses and investors.