IFRS são responsáveis pela Crise, afirma a Câmara dos Lordes da Inglaterra

O Relatório da Comissão da Câmara dos Lordes informa que os problemas bancários são decorrentes da decisão de Gordon Brown, ex-primeiro-ministro, em transferir a supervisão dos bancos para a FSA e …

as novas regras de contabilidade – International Financial Reporting Standards (IFRS), obrigatórias para as empresas cotadas na Comunidade Européia em 2005.Citando o The Telegraph:

The latter, first. IFRS, the report found, is "more rules-based than UK [Generally Accepted Accounting Principles]… By limiting auditors' scope to exercise prudent judgment, IFRS is an inferior system which offers less assurance." In the words of MacGregor, it encouraged "box-ticking". 
 

Moreover, the report found that "IFRS also has specific defects, such as its inability to account for expected losses. The weakness of IFRS is especially serious in relation to bank audits." 
 

Adam Applegarth, the vilified former chief executive of Northern Rock, certainly noticed a difference. Back in 2005, as the report recalls, he told this newspaper that "IFRS had introduced more volatility and led to 'fairly insane' profits growth".

 

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Fonte: César Tibúrcio

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