Salzman, Benjamin J. - 2011
providing the history of convergence, which include all the measures that have led to the FASB’s and IASB efforts today. Some … specific accounting issues that the FASB and IASB are working on in their joint projects to eliminate the differences are … explored. The issues that the FASB and IASB need to cover in order to complete their efforts laid out in the Memorandum of …