eng Science and Education Publishing International Journal of Econometrics and Financial Management 2374-2038 2018-05-08 6 1 17 21 10.12691/ijefm-6-1-3 IJEFM2018613 article Bouaziz Nacer 1 Djenina Amor 1 Djellaba Ali 2 Sadraoui Tarek tarek.sadraoui@gmail.com 3 University of Guelma, FESCG, Guelma, Algeria University of Tebessa, LESD, Tebessa, Algeria University of Sfax, IHEC, Sfax, Tunisia The study attempts to shed light on a topic that has raised a lot of interest among the international accounting community, namely the possibility of adopting international accounting standards in the American business environment, coinciding with the international convergence project between FASB & IASB, which began in 2002 and still to this day has not taken its place. The study found that the goal of reaching one set of accounting standards through the convergence project is not a practical or achievable goal for the foreseeable future, and the USA does not intend to adopt international accounting standards but is trying to press its industry path in line with its business environment rather than directly follows. http://pubs.sciepub.com/ijefm/6/1/3/ijefm-6-1-3.pdf IAS/IFRS US-GAAP FASB IASB international convergence project