International Accounting Case

Yazd Corporation is a U.S.-Based company that prepares its consolidated financial statements in accordance with U.S. GAAP.  The company reported income in 2013 of $1,200,000 and stockholders’ equity at December 31, 2013, of $8,600,000.
The CFO of Yazd has learned that the U.S. Securities and Exchange Commission is considering requiring U.S. companies to use IFRS in preparing consolidated financial statements.  The company wishes to determine the impact that switch to IFRS would have on its financial statements and has engaged you to prepare a reconciliation of income and stockholders’ equity from U.S. GAAP to IFRS.  You have identified the following five areas in which Yazd’s accounting principles based on U.S. GAAP differ from IFRS.
1.    Inventory
2.    Property, plant, and equipment
3.    Intangible assets
4.    Research and development costs
5.    Sale-and-leaseback transaction

Yazd provides the following information with respect to each of these accounting differences.
Inventory
At year-end 2013, inventory had a historical cost of $430,000, Information, such as replacement cost (fair market value), selling value, sales commission, and profit margin for each individual product is provided below (Yazd company is conservative and calculating based on item-by-item of inventory):

Product    Cost    Replacement Cost ( Fair Value)    Selling Value    Sales commission    Normal Profit Margin
Television    $160,000    $130,000    $170,000    10%    20%
Camera     160,000     165,000    $180,000    10%    15%
Laptop     110,000      91,000    $120,000    10%    8%
Total      $430,000

Property, Plant, and Equipment
The company acquired a building at the beginning of 2011 at a cost of $2,750,000.  The building has an estimated useful life of 25 years, an estimated residual value of $250,000, and is being depreciated on straight-line basis.  At the end of 2013 (before calculating depreciation), the building was appraised and the following information was available for this building:

Replacement (fair market value)                $2,370,000
Undiscounted future cash-flow from use of this building    $2,400,000
Discounted future cash-flow from use of this building    $2,200,000
Net realizable value of the building if it is sold        $2,100,000

Intangible Assets
As part of a business combination in 2009, the company acquired a brand with a fair value of $41,000.  The brand is classified as an intangible asset with an indefinite life.  At year-end 2013, the brand is determined to have a selling price of $37,000 with zero cost to sell.  Expected future cash flows from continued use of the brand are $42,000 and the present value of the expected future cash flows is $34,000.

Research and Development Costs
The company incurred research and development costs of $200,000 in 2013.  Of this amount, 60 percent related to development activities subsequent to the point at which criteria had been met indicating that an intangible asset existed.  As of the end of the 2013, development of the new product had not been completed.
Sale-and-Leaseback
In January 2010, the company realized a gain on the sale-and-leaseback of an office building in the amount of $180,000.  The lease is accounted for as an operating lease, and the term of the lease is 5-years.

Required:
Prepare a reconciliation schedule to convert 2013 income and December 31, 2013 stockholders’ equity from a U.S. GAAP basis to IFRS.  Ignore income taxes.  Prepare a note to explain each adjustment made in the reconciliation schedule.

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please follow the requirement specifically and some of requirements have a link to answer the questions.