Among the differences between U.S. GAAP and IFRS listed in this section, which two do you feel

Question:

Among the differences between U.S. and IFRS listed in this section, which two do you feel the most difficult to reconcile and why?

GAAP
Generally Accepted Accounting Principles (GAAP) is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC). While the SEC previously stated that it intends to move from U.S. GAAP to the International Financial Reporting Standards (IFRS), the...