Frases

Duas frases revelam os dois lados da recente medida norte-americana de retirar a exigência de conciliação das normas internacionais para o Fasb, de empresas estrangeiras que negociam ações no mercado daquele país:

"Christmas has come early. This will save companies an awful lot of hassle", John Cridland, deputy director-general of the Confederation of British Industry.

"Until genuine convergence is achieved, we harbour serious reservations about allowing US registrants to choose between IFRS and US Gaap reporting." Jack Ciesielski do Investors Technical Advisory Committee (ITAC)

Fonte: US watchdog scraps need for two sets of accounts, Jeremy Grant e Jennifer Hughes, Financial Times, 16/11/2007