Torre de babel na contabilidade

Segundo reportagem do New York Times de 15/06/2007 a globalização está chegando ao mercado de capitais (A Tower Of Babel In Accounting?, de FLOYD NORRIS). Apesar da facilidade de comprar ações ao redor do mundo, existe ainda dificuldade de comparar as demonstrações financeiras das empresas devido a grande divergência de regulação.

"In a race to the top, countries could seek to assure that their rules are good enough to gain access to the American market, and less burdensome American rules would encourage companies to provide excellent disclosures. In a race to the bottom, companies could seek out the country with the lightest regulation and least investor protection. (...) A decision to accept international accounting standards, without forcing companies to reconcile their books to American rules, would provide a powerful boost for the International Accounting Standards Board, which is based in London."