The purpose of this thesis is to examine in depth the process of U.S. GAAP convergence to IFRS. The thesis begins by … providing the history of convergence, which include all the measures that have led to the FASB’s and IASB efforts today. Some … convergence or endorsement of IFRS. The conclusion includes interviews of three Deloitte professionals on their opinions of …

measure is converging among the countries, by employing cross-sectional tests for absolute and conditional β-convergence as … well as for club convergence. Results suggest that despite the fact that the CEE and MENA countries exhibit a high rate of … productivity growth after the 1990s, absolute convergence cannot be accepted. Still, evidence for conditional convergence is found …