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Country’s progress towards the adoption of IFRS

Select any two of the following countries:

1. Australia

2. United Kingdom

3. India

4. Singapore. Undertake a literature review for each of these countries’ regulatory environment for financial reporting.


For each regulatory environment, find commentary on:

1. The perceived problems of each system.

2. How the environment works (who are the major decision makers, what legislation is needed etc.)

3. What is that country’s progress towards the adoption of IFRS?


Part B

Analyze each of your selected environments through the lens of Regulatory Capture Theory. To do this, you will have to conduct a literature review that will explain:

1. What Regulatory Capture Theory is and why is might be useful,

2. What characteristics might indicate that a regulatory environment might be “captured”.

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