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IFRS convergence languishing in U.S.
U.S. adoption of International Financial Reporting Standards was seen as a given in 2008, but convergence has hit a rocky road, this blogger writes. While Securities and Exchange Commission chair Mary Jo White has said that adopting IFRS is a priority, the SEC's chief accountant, Paul Beswick, has called the process a "steep learning curve" for people in the agency without an accounting background. A related article covers White's appearance at a Financial Accounting Foundation Trustees event where she said that while further incorporating IFRS into the U.S. financial reporting system is a priority, the agency has to consider U.S. investors' interests first.

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