IASB - Adopt, adapt, converge?

Many jurisdictions have cultural, legal or political obstacles to an immediate full adoption of IFRS. In light of those obstacles, some countries decide on strategies of continuous convergence with IFRS. The IASB respects the reasons why those jurisdictions reach that decision, and works with them to support their convergence process. However, the ultimate objective is to make full adoption of IFRS possible. As a result of the second Constitution Review in January 2010, the Trustees emphasized that convergence is not an objective in itself but is a means to achieve the adoption of IFRS. (Read the IASB feature article Adopt, adapt, converge?)