Here are some examples of how the application of IFRS can impact various accounting ratios:

1. Current ratio: IFRS requires the reclassification of certain liabilities, such as those related to operating leases, which were previously treated as off-balance sheet items under GAAP. This can lead to an increase in current liabilities and a decrease in current assets, resulting in a lower current ratio.
2. Debt-to-equity ratio: IFRS may impact the calculation of the debt-to-equity ratio by requiring the recognition of previously unrecognized assets or liabilities, such as pension obligations or intangible assets. This can result in an increase or decrease in total assets and total liabilities, which in turn affects the debt-to-equity ratio.
3. Return on equity (ROE): IFRS may impact the calculation of ROE by requiring the recognition of previously unrecognized income or expenses, such as gains or losses on the revaluation of property, plant, and equipment. This can increase or decrease the reported net income, which in turn affects the ROE ratio.
4. Gross profit margin: IFRS may impact the calculation of the gross profit margin by requiring the reclassification of certain expenses, such as those related to research and development, which were previously treated as operating expenses under GAAP. This can result in a higher or lower cost of goods sold, which in turn affects the gross profit margin.

Overall, it's important for companies and auditors to understand the potential impact of IFRS on various accounting ratios and to make any necessary adjustments to ensure accurate and transparent financial reporting.