To Converge or Not to Converge?

Journal of Government Financial Management, The, April, 2008 by Ranagan, Julia E; Payne, Wendy M

A question for modern-day standards-setters

The views contained in this article are those of the authors only and do not necessarily represent the views of any of the FASAB board members or other FASAB staff. Official positions of the FASAB are determined only after extensive due process and deliberations.

What is Convergence?

"Converge" may bring to mind the four-piece band that specializes in hardcore punk and extreme heavy metal music, an atmospheric process in which higher momentum air moves into lower momentum air, or a dynamic object-oriented programming language with compile-time meta-programming facilities. If you have been reading accounting journals lately, you will most likely associate "converge" with the movement toward a global set of accounting...

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