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GAAP and IFRS differ-Why

Topic: GAAP and IFRS Differ-Why?
The FASB and IASB have been working on these differences for some time. What are the history, status, difficulties and future of these efforts? What is happening at the SEC?

Your papers should be in the proper formal presentation regarding format, footnotes, etc. you will be graded for grammar, spelling, logic, and format errors.
Please use 7 pages: (1) title page (2) 5 pages of content, and (3) 1 page of footnotes & citations.

Point assignments for the paper:
Introduction 5 pts
Content 75 pts
Conclusion 5 pts
Presentation 5 pts

Content point assignments
10 pts US GAAP-Define, & explain who decides the rules (Gov’t, or ?)
10pts IFRS- Define, and explain who decides the rules (Gov’t or?)
20pts history of convergence
20pts status and difficulties of convergence
5 pts future of convergence
10 pts your prediction (and why)
75 pts

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