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The IASB and FASB have taken a flexible approach to convergence and are focusing on issuing standards of the highest quality possible, regardless of where the principles underlying them originated.
The architectures developed for this effort were, in many cases, the first joint views of how C2 and SA are exchanged currently and how they could be exchanged after convergence at tactical echelons.
And cellular phone, PDA and other small equipment manufacturers are adding functions to their devices that enable them to do everything--viewing as well as producing photographs and videos--that broadband convergence is currently expected to deliver.
In contrast: ERM II is a meaningful policy framework in its own right and should be seen as a convergence instrument.
The accounting profession in each country, for example, must not stand on the sidelines; it must play its appropriate roles in moving convergence forward and assisting governments and standard-setters in formulating and enacting convergence plans.
Short-Term Convergence Project The scope of the short-term convergence project is limited to those differneces in which convergence around a high-quality solution appears achievable in the short-term.

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