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Verzogert21. Feb. 24, 17:29 UTC1. Jan. 31, 04:59 UTC
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Presently, accounting standards for most companies based in the US follow what is known as GAAP accounting, a standard put out by the American accounting gurus at FASB.
- Most of the rest of the world's companies instead follow IFRS standards, put out by another industry group known as IASB.
- Much discussion has occurred over whether these two standards should converge, so that investors, companies and regulators globally can all follow the same standard.
- Some basic background reading can be found here: https://www.investopedia.com/articles/economics/12/impact-gaap-ifrs-convergence.asp#:~:text=Converging%20GAAP%20and%20IFRS%20involves,board%20from%20country%20to%20country.
- Resolves "YES" if the relevant accounting boards for both GAAP and IFRS (FASB and IASB) announce that they are aligning their respective rules and guidance to match each other.
- Full alignment does not need to actually occur by such time (just announcement that it will happen, it could take years to complete the process of changing all the rules, etc.).
