International Federation of Accountants

Contributing to the Global Economy

Global Regulatory Convergence and the Accountancy Profession

Policy Position Paper #6

IFAC
Sep 18, 2012 | Policy Position Papers
8 Pages
English

All available Translations: Spanish-Latin America

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Global regulatory convergence is an essential element of the globalization of capital and debt markets, and is important in promoting the comparability of financial information, minimizing the effects of systemic economic risks, and helping to create a level playing field for international competition. For the accountancy profession, regulatory convergence includes the globally consistent adoption and implementation of high-quality internationally accepted financial reporting, auditing, assurance, and auditor independence standards.

 

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