DISCURSO DE PAUL BOYLE

Para que não existam expectativas erradas quando ao papel da contabilidade na sociedade, aqui está um óptimo contributo.

Gostei particularmente da seguinte parte, onde se assume claramente uma separação entre a contabilidade e a fiscalidade:

"There are, of course, special categories of user of financial statements (for example the tax authorities and the financial regulators) who have legal powers to require companies to provide them with precisely the information which they require for their particular information needs.

General purpose financial statements which are the product of applying accounting standards are unlikely to be wholly suitable for raising taxes, or determining how much it is prudent for a bank to lend. General purpose financial statements are even less likely to be suitable instruments for contributing to macro-economic stability, an aim which some people have advocated assigning to accounting."