摘要：During the last years many things have happened in the European accounting landscape. Weobserve the new proactive role of the EU Parliament that started in the aftermath of the financialcrisis in 2008 (Bengtsson, 2011; BurlaudandColasse, 2011) and regained strength after the Euro-pean Commission (EC) evaluation of its decision to introduce IFRS Standards (EC, 2015). In thesame time period, we are also witnessing changes in the governance structure of the EuropeanFinancial Reporting Advisory Group (EFRAG) that followed the publication of the Maystadtreport in 2013. Beyond the European sphere, we cannot ignore the end of the convergenceproject between the Financial Accounting Standards Board (FASB) and the InternationalAccounting Standards Board (IASB), which began with the very ambitious purpose of achievinga common set of standards. Although after some achievements towards that direction, the conver-gence project was ended around 2018 without accomplishing the initial goal. Was that a naturalconsequence of the US political change towards the rest of the world?
