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In October 2002, the FASB and the International Accounting Standards Board (IASB

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In October 2002, the FASB and the International Accounting Standards Board (IASB) announced their participation in the “Norwalk Agreement.” This agreement outlines each entity’s commitment to the converging of U.S. and international accounting standards. The convergence initiative has made it critical for accountants in the United States to understand both sets of standards.
You will complete a research paper comparing and contrasting U.S. GAAP and International Accounting Standards. As the course progresses, you will begin researching differences between the two sets of standards.
Directions
Provide a brief background of the initiative. This should be no longer than one page.
Choose at least two accounting standards that are affected by differences between US GAAP and IFRS. Describe the differences in depth.
You must include examples to reinforce your discussion.
Comment on how the accounting profession may be affected by converging the standards you chose.
Based upon the research you have conducted for this project, conclude by discussing whether you think full convergence is possible.
Include a bibliography.
The paper must be a FULL five pages, not including title page or bibliography.

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