This paper brings forward a three layer framework of financial report disclosure model on the premise of global convergence of accounting standards.

笔者从会计准则全球趋同背景出发，提出改进公司财务报告披露的三层框架模式设想。

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Significant risks remain, but the report observes a growing convergence with international regulatory standards.

重大风险依然存在，但是这项报告注意到了与国际监察标准的日益趋同。

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On Wednesday, the European Central Bank will present a so-called Convergence Report on Latvia, and the nation is expected to be given the all-clear to join the 17-member euro zone, paving the way for a final decision in July.

WSJ: Latvian Vote Reflects Ambiguity Over Euro

So global warming models say global warming has little or no impact on North Atlantic storms and meteorologists report a convergence of natural factors that made Sandy especially powerful.

FORBES: Move up http://i.forbesimg.com t Move down

The VERGE report suggests that the process of convergence is already underway, as the LEED system and ASHRAE standards continue to drive changes in efficiency, telecommuting increases, and a move back to cities occurs.

FORBES: On The Verge of Change: A View of Our Future Energy World