norms. We find this eloquently expressed in the quote from Pascal at the beginning of this book: There are truths on this side of the Pyrenees which are falsehoods on the other . (Hofstede, p. 253. 1982).Ja com o vislumbre da tentativa de convergencia das normas contabeis internacionais passou-se a ver autores chamando a atencao para a questao das possiveis divergencias na aplicacao e interpretacao das mesmas. O ponto a que esses autores se referem diz respeito as diversas influencias a que estao sujeitos os contadores quando da analise do conteudo dos preceitos..Estudo publicado por J.J. Schultz (2001, p. 284) no The International Journal of Accounting assim dispoe sobre o assunto:.Considerable research has demonstrated that national accounting system result in significant reporting differences (...). The IASC has recently completed a set of uniform standards that are intended to overcome these differences for companies domiciled in various countries. Some observers (...) however, contend that de jure consistency will not necessarily result in de facto consistency in the application of these standards across countries (...). Our results suggest that uniform international accounting standards may not result in de facto uniformity among nations, particularly when the standards allow for significant discretion (ambiguity).Our results also support the notion advanced by Sharp and Salter (1997) that national cultural characteristics may interact with behavioral propositions (...) ..Em linha com a proposicao acima, e ja sob influencia do IASB, novo estudo foi publicado tambem no periodico The International Journal of Accounting por Timothy S. Doupnik (2006, p.238 a 254), que assim retrata a questao:.A growing number of countries have adopted International Financial Reporting Standards (IFRSs) developed by the International Accounting Standards Board (IASB), and other countries plan to adopt or converge with IFRSs in the future. One goal of international accounting convergence is the comparability of financial statements across countries. Adoption of a common set of accounting standards is a necessary, but not sufficient, condition to achieve this goal. Accountants in different countries also must interpret and apply the common standards similarly.(...)The practical implications of these results are important in that they suggest that national cultural values can affect accountants interpretation of probability expressions used in IFRSs, and as a result, differences in cultural values across countries could lead to differences in recognition and disclosure decisions based on those interpretations ..Nao menos receosa das particularidades culturais que permeiam a interpretacao e aplicacao das normas contabeis internacionais a SEC - Securities and Exchange Comission fez publicar o Release 33-8831, em agosto de 2007, de onde se destaca a seguinte redacao:.In 2003, the Commission staff issued a study on the adoption of a principles-based accounting system, as mandated by Congress in the Sarbanes-Oxley Act. The conclusion of that study was that an optimal approach to accounting standard setting would be based on a consistently applied conceptual framework and clearly stated objectives rather than solely on either rules or principles, one benefit of which would be the facilitation of greater convergence between U.S. GAAP and international accounting standards. By taking an objectives-based approach to convergence, the study noted, standard setters would be