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IFRS in the U.S. Business Environment - Vision for the Future

机译：美国商业环境中的IFRS-未来愿景

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摘要

The study attempts to shed light on a topic that has raised a lot of interest among the international accounting community, namely the possibility of adopting international accounting standards in the American business environment, coinciding with the international convergence project between FASB & IASB, which began in 2002 and still to this day has not taken its place. The study found that the goal of reaching one set of accounting standards through the convergence project is not a practical or achievable goal for the foreseeable future, and the USA does not intend to adopt international accounting standards but is trying to press its industry path in line with its business environment rather than directly follows.
机译：该研究试图阐明一个引起国际会计界广泛关注的话题，即在美国商业环境中采用国际会计标准的可能性，与FASB和IASB之间的国际融合项目相吻合，该项目始于2008年。 2002年至今仍然没有发生。该研究发现，通过融合项目达到一套会计准则的目标在可预见的未来不是可行的或可实现的目标，美国不打算采用国际会计准则，而是在试图遵循其行业道路而不是直接跟随其业务环境。

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