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Yvette Brooks Class: Introduction to International Financial Reporting Standards

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Yvette Brooks
Class: Introduction to International Financial
Reporting Standards
Date 11/21/2021
Unit 4 Individual Project
Introduction:
1. Give a brief outline on the history of Walmart
and the how the company is currently using the (GAAP) standards.
“Walmart as we know it today has evolved from MR. Sam Walton’s
goals for great value and great customer service”. Mr. Walton open his first 5 &
10 store in 1950 in downtown square Bentonville Arkansas, he was then inspired
of by the success of this store, he did open his first Walmart in 1962 in
Rogers Arkansas at the age of forty-four. As of 2019 Walmart was known to
generate $514.4 billion in revenue and have over 2.2 million employees
worldwide.
Walmart has converted all of their financial statements which use
to be prepared using other financial standards and are now using the U.S (GAAP)
The use of IFRS ensures that the accounts of all the branches are
uniform.
.
Discuss the (SEC)s current position on
requiring U.S. publicly trade businesses to report using the (IFRS) method of
accounting.
2. Discuss if it is will be beneficial to Walmart by
adopting the (IFRS) method.
The use of IFRS ensures that the accounts of all the branches are
uniform
3. Determine the differences that can occur or what
will happen by using (IFRS) for the income statement, balance sheet, Inventories,
and statement of cash flows, and how these differences have attracted investors
to this company.
4. Contrast and compare the differences in the
financial statements, and the disadvantages or the advantage of using the (IFRS)
instead the (GAAP) reporting.
5. Conclusion
6. Give example of my argument.
7. References

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