In the context of 'And yet, we still lack a set of global accounting and reporting standards that reflects the globalization of economies, enterprises, and markets.', does 'The globalization of economies is not reflected in global accounting standards. ' serve as a direct counterargument?
And yet, we still lack a set of global accounting and reporting standards that reflects the globalization of economies, enterprises, and markets.###The globalization of economies is not reflected in global accounting standards. 