Please tell me the DISADVANTAGES of converging GAAP with IFRS, thank you!

There are many advantages and disadvantages to converging with IFRS. Businesses, investors, and accountants in the United States and abroad will all experience significant challenges as well as benefits as convergence draws near. In this discussion, you will be assigned by your instructor to argue FOR or AGAINST convergence. If assigned to the FOR convergence side: Your initial post should outline the key benefits of converging U.S. GAAP with IFRS. Consider the benefits to all parties involved, including small and large businesses, local and global businesses, investors, and accountants. If assigned to the AGAINST convergence side: Your posts should outline the key disadvantages of converging U.S. GAAP with IFRS. Consider the challenges to all parties involved, including small and large businesses, local and global businesses, investors, and accountants