PLEASE MODIFY THE Financial Statement for IBM based on your understanding on IFRS standards listed below and a one or two paragraph describing the modifications you make to the financial statements comparing and contrasting the standards listed in the ass

PLEASE MODIFY THE Financial Statement for IBM based on your understanding on IFRS standards listed below and a one or two paragraph describing the modifications you make to the financial statements comparing and contrasting the standards listed in the assignment.

For the company IBM compare and contrast the following pronouncements and the current GAAP standards:

• Income Taxes (IAS 12) 
• Leases (IAS17) 
• Financial Instruments (IFRS9)

I have listed the website for IBM's current financial statement for them to be modified.

https://www.google.com/finance?q=NYSE:IBM&fstype=ii