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IFRS and Convergence

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1.Select one of the websites listed under the Accounting Website Search page and give a summary of information provided on the site and when/how you might use the site both academically and professionally.

AICPA

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http://www.aicpa.org/Pages/default.aspx

Big 4 Accounting Firms

http://www2.deloitte.com/us/en.html
http://www.ey.com/
http://www.pwc.com/
http://www.kpmg.com/US/en/Pages/default.aspx

NASBA

http://nasba.org/

IMA

http://www.imanet.org/

IASB

http://www.ifrs.org/Pages/default.aspx

Codification

Access through the FASB Website under standards tab

FASB

http://www.fasb.org/home

COSO

http://www.coso.org/

2.Briefly describe the FASB/IASB convergence process and the principles that guide their convergence. Access IFRS using the link on the Accounting Website Search page and briefly discuss the similarities and differences between the FASB and IASB conceptual frameworks as related to elements and definitions.

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