The road to convergence

The FASB and IASB have been collaborating for several years on an initiative to improve, streamline, and, when possible, converge key accounting standards. Among the significant areas being addressed are revenue recognition, financial instruments, and lease accounting. When finalized, these new standards have the potential to dramatically change the way companies account for many of their most common transactions.

The Deloitte's Audit Committee Brief 'The road to convergence' highlights recent standard-setting developments and includes questions audit committees should consider in preparing for changes.

Download The road to convergence
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