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Discussion problem: In terms of understanding competitiveness and collaboration in a global economy, research, explore, and discuss the "Norwalk Agreement" between the FASB and the International Accounting Standards Board (IASB).

What are the key initiatives of the Norwalk Agreement to further the goal of the convergence of U.S. GAAP with International Financial Reporting Standards?

Discuss the joint projects being conducted with the IASB to address Revenue Recognition and Business Combinations

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