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Which of the following is not a likely step to furthering convergence of FASBNIFRSFASB adopting an existing IAS standard to IAB adopting an existing FASB

Which of the following is not a likely step to furthering convergence of FASBNIFRSFASB adopting an existing IAS standard to IAB adopting an existing FASB standard three FASB and ASB issuing and identical standard FASB working with ISP to develop a new standard realizing that identical standards rather than similar standards is not realistic

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