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PDF fileIASB’s main objective is to achieve international convergence with its standards In other words the efforts of the IASB are directed toward developing a highquality set of standards for use internationally for financial reporting purposes (global standard setting) Convergence means reducing international.
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International Accounting Standards Board (IASB) is to develop a single set of financialreporting standards that are accepted worldwide The Accounting Standards Board (ASB) of.
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The greatest obstacle to international convergence of financial reporting standards is _____ the magnitude of the differences that exist between countries If there is no conceptual framework accounting standards may be inconsistent and according to Gresham’s law bad accounting practices will____ over good practices.
