Ainda o dilema da convergência

Por um lado, a maior simplicidade de um único sistema contábil, que pode atrair investidores e reduzir custos:

(…) Advocates of a single, international system of standards -- known as the International Financial Reporting Standards, or IFRS -- say that multinational corporations would operate more efficiently with one rather than two systems. They also say that global business transactions, including attracting investors, would be simpler under a unified system.

Mas a adoção pode significar a perda de regras que foram implantadas após o escândalo da Enron e regras de qualidade inferior:

(…) But critics assert that the Bush administration's interest in moving toward the international system is a way of defanging some of the post-Enron changes.
These opponents say the international rules are not as strict as the U.S. system and that investors would be denied the look they now get into the workings of publicly traded companies.

O que fazer?

Push for New Accounting Standards Gains Speed
Jeffrey H. Birnbaum
Washington Post Staff Writer - 8 July 2008
The Washington Post
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