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16 setembro 2008

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Moving to IFRS will affect companies' information systems, financial reporting processes, contractual and compensation arrangements, and training. Investors need to be educated to interpret a new financial reporting system. But change also offers the potential for reduced complexity by offering a single, high-quality global set of reporting standards to multinationals who are currently juggling multiple financial reporting processes among far-flung subsidiaries.

Timothy Flynn, chairman of KPMG International
US warming to IFRS as it moves on from GAAP
Financial Times – 4/9/2008 - Asia Ed1 - 18

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