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-Ulrich Zwingli
Pronouncements
Official statements or declarations issued by regulatory bodies, often related to accounting standards and financial reporting requirements.
Convergence
In financial and accounting terminology, convergence refers to the growing harmonization of International Financial Reporting Standards (IFRS) and United States Generally Accepted Accounting Principles (GAAP), aiming to create a single set of global standards.
Initiatives
Specific actions or strategies undertaken by an organization to achieve particular objectives.
Accounting Standards
Guidelines and principles designed to improve the transparency and consistency of financial reporting and accounting practices.