The conclusion is based on the study conducted, the effectiveness of the convergence of
accounting standards from one country to the international standards of the IASB, in order to
obtain better quality of accounting information, depends not only on convergence of
accounting standards . It is necessary that the country was also concerned about the adequacy
of legislation, investment in protecting the investors, good corporate governance practices,
professional training and improve the quality of accounting education. Without investing in
accounting education, we run the risk of having a set of accounting standards of excellent
quality, but no professionals able to use them competently