Effective Writing 10th Edition by Claire May,Gordon May

Exercise 9

In 2010, the International Accounting Standards Board (IASB) changed its constitution to emphasize the adoption of International Financial Reporting Standards (IFRSs), rather than simply convergence of those standards with standards issued by individual countries. Write an essay on whether the SEC should support convergence between United States GAAP and IFRSs, or whether the SEC should support adoption of IFRSs. Your essay should demonstrate your understanding of critical thinking. Assume the audience for your essay is accounting students in your class. Chapter 3 discusses essays.