IFRS Leases Reseacrh Project

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This project gives students experience in (1) doing financial reporting research using an external data source (Mergent WebReports), and (2) reading and interpreting both US GAAP and International Financial Reporting Standards (IFRS) financial statements. This project helps students become familiar with IFRS through the study of annual reports prepared by companies that use IFRS.
Countries included in the analysis are the United States, the Netherlands, and France. Students extract annual reports from the database, and compare and contrast accounting standards used, as well as disclosures made in the sample annual reports. The project involves the following steps:
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