What is the difference in approach between U.S. GAAP and IFRS in regards to the equity method

Question:

What is the difference in approach between U.S. and IFRS in regards to the equity method of accounting for the investor?

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...