What are two differences between IFRS and U.S. GAAP with respect to the classification of financial statement

Question:

What are two differences between IFRS and U.S. with respect to the classification of financial statement items?
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...