please answer 1.5 page fir each and attached reference1.After watching the video’s regarding FASB vs. IFRS ( https://youtu.be/nThj_1Kut1o) , what are your thoughts regarding not fully converging U.S. and International standards? Do you agree with the FASB’s stance that a “world wide” convergence of financial accounting standards does not make sense for the U.S. market/economy (do some research)?2.Go to FASB.org and find one of the newer Accounting Standard Codification’s (“ASC”) from 2019, 2020, or 2021 then find the new pronouncement within the codification (cut and copy the text from the codification). Note: Each student should choose a different ASC. Discuss why you think this update to the accounting rules was necessary.3.Why do you think the conceptual framework (pertaining to financial reporting) is it important to the standard setting process?4.Go to FASB.org and find one of the newer Accounting Standard Codification’s (“ASC”) from 2019, 2020, or 2021 then find the new pronouncement within the codification (cut and copy the text from the codification). Discuss why you think this update to the accounting rules was necessary.
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