Read Chapter on Davis Plus: Finance week 13
June 7, 2021
June 7, 2021


For this essay, you need to study the “IFRS vs GAAP Globally.pdf” attached to this assignment.

This material covers the important issues of International Convergence and global accounting diversity and the differences between the U.S. GAAP and the International Financial Reporting Standards (IFRS).

To make it easier for you, I have also provided a summary of the material and also some powerpoints to highlights the main points. This way, you can have a shorter summary for review at your disposal.

Once you reviewed the material, you need to write short-essay answers (in a Word Document), answering the following questions:

1- Briefly summarize the GAAP and IFRS systems (10 points).

2- In one or two paragraphs describe the main differences between the two systems (10 points).

3- According to the material, why is it important (or is it?) to converge the existing global systems? (10 points)

4- In one or two paragraphs, write your opinion about what the author discusses: do you agree with his argument? In other words, do you think the convergence of global accounting systems is necessary? or could it be harmful? Why? (10 points)

Make sure to number your answers so it is clear which answer belongs to which question. The answers must be written in short-essay format (no bullet points).

The minimum word count for the essay as a whole must be no less than 600 words.


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