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You are a beginner accountant with a large accountancy firm and a training day has been organised to update all technical staff on a range of topics across numerous technical disciplines.
You have been enquired to prepare a brief report for enclosure in the course notes which will be distributed to all staff attending the training day. The report is to cover the current attempts at convergence between IFRS and US GAAP.
Required:
Prepare the report, explaining the growth to date of the convergence project. Include four examples of areas of accounting where convergence has been accomplished.
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