What is the current status with regard to the convergence of the US accounting standards (US GAAP via FASB) and the International accounting standards (IFRS via IFRSB)? Do you agree with the current s

What is the current status with regard to the convergence of the US accounting standards (US GAAP via FASB) and the International accounting standards (IFRS via IFRSB)? Do you agree with the current status of the convergence?