Using the data provided in the S. A. Harrington Company case on pages 230231 of your textbook, prepare a reconciliation schedule to reconcile 2015 net income and stockholder's equity from U.S. GAAP to IFRS. Specifically, create a file (either Word or Excel) that addresses the following:

• Convert therestructuringfigures from U.S. GAAP to IFRS and discuss the impact that a switch to IFRS would have on its financial statement.
• Convert thepension planfigures from U.S. GAAP to IFRS and discuss the impact that a switch to IFRS would have on its financial statement.
• Convert thestock optionsfigures from U.S. GAAP to IFRS and discuss the impact that a switch to IFRS would have on its financial statement.
• Convert therevenue recognitionfigures from U.S. GAAP to IFRS and discuss the impact that a switch to IFRS would have on its financial statement.
• Convert thebonds payablefigures from U.S. GAAP to IFRS and discuss the impact that a switch to IFRS would have on its financial statement.
• Finally,presentyour findings in a clear and understandable fashion.