Answer each of the following questions related to international accounting standards.
a. The International Accounting Standards Board (IASB) issues preferred accounting practices that are referred to as what?
b. The FASB and IASB are working on a convergence process for what purpose?
c. The SEC has proposed a roadmap for use of IFRS by U.S. companies. What is the proposed adoption date for large U.S. companies to adopt IFRS?