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 …

continuing search for convergence of FASB and IASB as they strive to make leases as transparent and honest as possible. …

differentials. In addition, the commonly cited empirical result that the speed of conditional convergence is slower than predicted …

and Lee (2010), and Polity IV Project datasets. The empirical analysis shows that conditional convergence occurs among the … countries in the sample and that FDI net inflows per worker slightly increases the speed of conditional convergence. This study …