Two SEC's in One

(Bold added.)

The link to the first article:

Regulators are edging closer to switching U.S. companies to global accounting rules, as the Securities and Exchange Commission's top accountant suggested Monday he was moving toward recommending a long-discussed compromise approach.

The link to the second.

The top U.S. securities regulator said on Friday that the United States won't be rushed into a possible move toward a global accounting standard and will only adopt such a regime if it is good for U.S. markets.

"I don't feel any pressure at all to go along with anybody," said Mary Schapiro, the chairman of the U.S. Securities and Exchange Commission, on the sidelines of the Practising Law Institute's annual SEC Speaks conference.