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Stage 1 Assessment Requirement

Write paper on the status of the Civil Rights movement in the Obama Era.

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Stage 2 Perspective of Accounting Regulation

The research is done to search the significant global financial reporting issues which tend to be in the interest to the setters of the financial reporting standard. The aim of the International Accounting Standards Board (IASB) is to generate a single form of the standards set up by the financial reporting which are established the worldwide. The role of Financial Accounting Standards Board (FASB) is dedicated towards the union of the standards established with that of the IASB. Both the organization relates to the perspective of the globalization of the financial reporting done by it. There are issues concerned with standard setters that tend to perform resolving the global financial reporting issues apart from the academic literature. The possibilities that are faced by the standard setters of the global financial reporting are created to be wide, difficult as well as complex. 

Stage 3 Issue of Regulatory Capture

The research is done with respect to the parent entity information. The broad research difficulty investigates in this paper. The Australian entities so as to provide consolidated form of the GPFRs, regarding the form, content as well as the presentation of the financial information for the separate parent entity as per the requirement. The results point out a lot of financial report users, mainly those operational in roles connecting the credit risk assessment and using the information as of the parent body of the financial reports. On the other hand, the frequency of bring into play and particular mechanism of the financial reports are used which vary across the financial report user in the groups.

Stage 4 Private Interest Affecting the Objectives

The research results indicate with the intention of a decrease in the parent entity into the reporting requirements that shall need to be compact by the additional disclosures made in the annual report. These forms of the disclosures shall offer the details of the audited parent entity reports that have been wedged with the ASIC. A statement shall be passed indicating so as to that of the exception criteria which is outlined beyond have been satisfied;

Stage 5 Recommendation

There is the partial form of the potential in order to offer the decrease in the parent entity experience into the necessities to a reduced quantity of a full set up based of the financial reports connecting the financial statements along with the notes. The obligation of the user of the examination of the financial report needs the requirements for the parent entity of the financial reports. It is later on obligatory to be audited. It is also stuck with the Australian Securities and Investments Commission (ASIC). 

Stage 6 Role & Power of Accountants

The role of Financial Accounting Standards Board (FASB) is enthusiastic towards the amalgamation of the standards recognized with that of the International Accounting Standards Board (IASB). This shows that the issues connected with the global financial reporting is set out to be exacting to the topics over the agendas followed by the IASB in addition to the FASB. Both the organization relates to the standpoint of the globalization of the financial reporting done by it. There are issues apprehensive with the standard setters that tend to perform resolving the global financial reporting issues at a distance from the academic literature. The potential that are faced by the standard setters of the global financial reporting are produced to be wide, difficult in addition to complex. The carry out of the research provides the input into the resolution.