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17310. International Accounting Standards. This paper provides an overview and analysis of the efforts to develop international accounting standards, including the agreement by the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) to work toward convergence of U.S. and international standards. After discussing the various benefits to the development of international standards, the paper looks at the obstacles to developing standards as well as some of the objections to standardization raised by various countries and institutions. The conclusion looks at the likelihood that standards will be in place by 2015. KEYWORDS: IASB FASB accounting standards convergence. 9 pages, 27 footnotes, 7 bibliographic sources. 2,211 words.   $63


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