The essay is about the U.S. GAAP and International Financing Reporting Standards (IFRS) convergence. What is the impact of the U.S. GAAP and IRS convergence on changing the attitudes of CPAs toward the harmonization of international accounting? 700-750 words (no more than 750 words) and includes correct spelling, grammar, and punctuation. Paper must be in APA format with citation, a title page, and a reference page.