We herebyguarantee that the data this manner amended are precise and correct, andhave been dulyaccepted by the U. S.Customs. We hereunder submit toyour esteemed company for amendment.
The prospects and desirability of convergence between U.S. Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) have been much debated, but the SEC has not yet decided whether and how to proceed.