Fim do US GAAP 3

(...) Sir David Tweedie, chairman of the International Accounting Standards Board (IASB), which has been pushing for the US to change its practice to create a global standard, welcomed the SEC's move. He described it as "another important vote of confidence'' in plans being hatched by the IASB and its US equivalent - the Financial Accounting Standards Board (FASB) - to create a more uniform set of accounting practices.

"We at the IASB are committed to continuing and completing our joint work programme with the FASB,'' said Sir David.

"The result of our work will be an improved set of IFRSs to assist investors throughout the world.''

(...) Christopher Cox, SEC chairman, said: "The proposed roadmap is cautious and careful.'' (...)

SEC unveils road map for US to adopt international standard
Yvette Essen - The Daily Telegraph - 28/08/2008