RE:RE:RE:RE:RE:RE:RE:RE:RE:RE:RE:RE:Are shorts gone?Although there are some differences, both US GAAP and IFRS are HEAVILY used. As one of the articles you quoted mentioned, even US companies have to use IFRS to report their foreign subsiduaries' earnings.
The point is that discussing the different accounting systems is just a lame attempt by a shortseller to stir up drama when none really exists. And that speaks to the merits of the short claims.