Cox ataca a convergência

Chris Cox foi chairman da SEC no início do século. Durante seu período, entre 2005 e 2009, Cox defendeu a ideia da convergência. Recentemente, porém, Cox deu declarações incisivas CONTRA a convergência com o Iasb. Veja trecho da Compliance Week (via aqui):

American capital markets simply can't be served by the international accounting rulemaking process, making it clear that International Financial Reporting Standards won't be adopted in the United States “in our lifetime,” said Chris Cox, former chairman of the Securities and Exchange Commission.

In a candid dissection of the history of the convergence movement and how it derailed, Cox said during a keynote speech at an SEC conference in California last week he's not interested in promoting U.S. adoption of International Financial Reporting Standards in the United States. “Today, I come to bury IFRS, not to praise them,” he said. “The fact is, far too much time has gone by with no meaningful progress. I think we have to fairly conclude that the moment has passed. Full-scale adoption of IFRS in the United States might once have been possible, but it is no longer. This is not a prognosis. It's just a statement of fact.”