• February 13th, 2017

Week 1 Discussions

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Week 1 Discussions

1.) Some of the environmental factors described in your reading which contribute to worldwide diversity in financial reporting include (1) legal system, (2) taxation, (3) providers of financing, (4) inflation, (5) political and economic ties, and (6) culture.

Pick the two factors you believe are the most problematic when attempting to set standards for financial reporting at an international level. Defend why you believe they are the biggest road blocks, and how they may be overcome.
2.) Explain how convergence differs from harmonization.

-In your opinion what are the two most important arguments in favor of international convergence for U.S. public companies?

-In your opinion what are the two most important arguments against international convergence for U.S. public companies?

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