What impact would IFRS have on The Walt Disney World's financial statements? How would revenue and EPS change? What other changes?

CONSOLIDATED RESULTS (in millions, except per share data) % Change Better/(Worse) 2019 2018 vs. vs 2019 2018 2017 2018 2017 Revenues: Services $ 60,542 $ 50,869 $ 46,843 19 % 9 % Products 9,028 8,565 8,294 5 % 3 % Total revenues 69,570 59,434 55,137 17 % 8 % Costs and expenses: Cost of services (exclusive of depreciation and o o amortization) (36,450) (27,528) (25,320) (32) A: (9) A t f t l ' f ' t' d Cos 2111312533 3' n()exc us1ve o deprecia ion an (5,568) (5,198) (4,986) (7)% (4)% Selling, general, administrative and other (11,541) (8,860) (8,176) (30)% (8)% Depreciation and amortization (4,160) (3,01 1) (2,7 82) (38)% (8)% Total costs and expenses (57,719) (44,597) (41,264) (29)% (8)% Restructuring and impairment charges (1,183) (33) (98) >(100)% 66 % Other income, net 4,357 601 78 >100 % >100 % Interest expense, net (978) (574) (385) (70)% (49)% Equity in the income (loss) of investees, net (103) (102) 320 (1)% nm Income from continuing operations before income taxes 13,944 14,729 13,788 (5)% 7 % Income taxes from continuing operations (3,031) (1,663) (4,422) (82)% 62 % Net income from continuing operations 10,913 13,066 9,366 (16)% 40 % Income from discontinued operations (includes income _ _ tax expense of $35, $0 and $0, respectively) 671 nm nm Net income 11,584 13,066 9,366 (11)% 40 % Less: Net income from continuing operations attributable to noncontrolling and redeemable (472) (468) (3 86) (1)% (21)% noncontrolling interests Less: Net income from discontinued operations (58) _ _ 11m nm attributable to noncontrolling interests Net income attributable to Disney $ 11,054 $ 12,598 $ 8,980 (12)% 40 % amortization) (), 19 (4,980) (1) 70 (4)70 Selling, general, administrative and other (11,541) (8,860) (8,176) (30)% (8)% Depreciation and amortization (4,160) (3,011) 2,782) (38)% (8)% Total costs and expenses 57,719) (44,597) (41,264) (29)% (8)% Restructuring and impairment charges (1,183) (33) (98) >(100)% 66 % Other income, net 4,357 601 78 >100 % >100 % Interest expense, net (978) (574) (385) (70)% (49)% Equity in the income (loss) of investees, net (103) (102) 320 (1)% nm Income from continuing operations before income taxes 13,944 14,729 13,788 (5)% 7% Income taxes from continuing operations (3,031) (1,663) (4,422) (82)% 62 % Net income from continuing operations 10,913 13,066 9,366 (16)% 40% Income from discontinued operations (includes income tax expense of $35, $0 and $0, respectively) 671 nm nm Net income 11,584 13,066 ,366 (11)% 40% Less: Net income from continuing operations attributable to noncontrolling and redeemable (472) (468) (386) (1)% noncontrolling interests (21)% Less: Net income from discontinued operations attributable to noncontrolling interests (58) nm nm Net income attributable to Disney 11,054 $ 12,598 $ 8,980 (12)% 40% Earnings per share attributable to Disney: Diluted Continuing operations EA 6.27 8.36 $ 5.69 (25)% 47 % Discontinued operations 0.37 nm nm 5.64 $ 3.36 $ 5.69 (21)% 47 % Basic Continuing operations $ 6.30 $ 8.40 $ 5.73 (25)% 47% Discontinued operations 0.37 nm nm 6.68 $ 3.40 $ 5.73 (20)% 47 % Weighted average number of common and common equivalent shares outstanding: Diluted 1,666 1,507 1,578 Basic 1,656 1.499 1,568The following is a summary of segment revenue and operating income: % Change Better/(Worse) 201 9 2018 vs. vs. (in millions) 2019 2018 2017 2018 2017 Revenues: Media Networks $ 24,827 $ 21,922 $ 21,299 13 % 3 % Parks, Experiences and Products 26,225 24,701 23,024 6 % 7 % Studio Entertainment 11,127 10,065 8,352 11 % 21 % Direct-to-Consumer & International 9,349 3,414 3,075 100 % 11 % Eliminations (1,958) (668) (613) >(1 00)% (9)% $ 69,570 $ 59,434 $ 55,137 17 % 8 % Segment operating income / (loss): Media Networks $ 7,479 $ 7,338 $ 7,196 2 % 2 % Parks, Experiences and Products 6,758 6,095 5,487 11 % 11 % Studio Entertainment 2,686 3,004 2,363 (11)% 27 % Direct-to-Consumer & International (1,814) (738) (284) >(100)% (100)% Eliminations (241) (10) 13 >(1 00)% nm $ 14,868 $ 15,689 $ 14,775 (5)% 6 % Media Networks Operating results for the Media Networks segment are as follows: YearEnded % Change September 28, September 29, Better / (in millions) 201 9 201 8 (Worse) Revenues Affiliate fees $ 13,433 $ 11,907 13 % Advertising 6,965 6,586 6 % Parks, Experiences and Products Operating results for the Parks, Experiences and Products segment are as follows: Year Ended % Change September 28, September 29, Better / (in millions) 2019 2018 (Worse) Revenues Theme park admissions $ 7,540 $ 7,183 5 % Parks & Experiences merchandise, food and beverage 5,963 5,674 5 % Resorts and vacations 6,266 5,938 6 % Merchandise licensing and retail 4,519 4,249 6 % Parks licensing and other 1,937 1,657 17 % Total revenues 26,225 24,701 6 % Operating expenses (14,015) (13,326) (5 )% Selling, general, administrative and other (3,133) (2,930) (7)% Depreciation and amortization (2,306) (2,327) 1 % Equity in the loss of investees (13) (23) 43 % Operating Income $ 6,758 $ 6,095 11 % Bauhaunn