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It is argued that even after a decade-and-half long period of their being “adopted” in Europe, the
“convergence” to the International Financial Reporting Standards (IFRSs) remain challenging for
many countries outside Europe.
You are required, considering the above claim, write an ESSAY of about 1,250 word-length
discussing critically why this has been the case. To make your essay more focussed in orientation,
you may choose any ONE of the following countries (see below) discussing clearly why there
remains significant challenges for the country you chose to fully converge to the IFRSs.
For a coherent writing (the chosen country for this essay), you may wish to consider the critical
factors such as (1) Culture and Religion, (2) Economic history, (3) Political motivation, and (4)
Business and or Financial Markets from a regulatory perspective;