Notícias sobre o novo chefe do Iasb VI

Neste texto, o WSJ destaca a questão política na escolha:

On the face of it, a former Dutch finance minister with no accountancy qualifications is an odd choice to succeed David Tweedie as chairman of the International Accounting Standards Board. Hans Hoogervorst was only appointed at the eleventh hour after European politicians effectively vetoed Ian Mackintosh, an Australian standard-setter who had emerged as front-runner following an exhaustive yearlong search. For a body that prides itself on its independence, analytical rigor and commitment to the needs of investors, the decision to appoint a politician as chairman looks ominous.

In fact, Mr. Hoogervorst, who is currently chairman of the Dutch securities and markets regulator, may turn out to be an inspired choice. As co-chairman of the Financial Stability Action Group, a high-level global committee set up to advise both the IASB and the U.S.'s Financial Accounting Standards Board, he came out strongly in favor of accounting transparency and the need for global accounting convergence.

What is more, Mr. Hoogervorst's political skills and experience should be an asset to the IASB as it tries to improve its frequently strained relations with the European Union over its perceived lack of accountability. His relationship with FASB should help keep global efforts to achieve accounting-standards convergence on track. The appointment of Mr. Mackintosh as deputy chairman will further reassure practitioners that the IASB remains committed to high-quality independent standards.

The IASB has changed beyond recognition since it was set up nine years ago. From a scrappy start-up providing a parallel internationally comparable basis for accounts used in only a handful of countries, it is now a global body whose standards have been adopted by 130 countries, including every major economy with the exception of the U.S. It is a tribute to Sir David's success that the IASB has needed to turn to two people to replace him.

The Politicization of Global Accounting - Simon Nixon - 12 October 2010 - The Wall Street Journal (Online and Print)