Question: How does U.S. GAAP differ from IFRS in the way inventory may be recorded? How does U.S. GAAP differ from IFRS in the way property

How does U.S. GAAP differ from IFRS in the way inventory may be recorded? How does U.S. GAAP differ from IFRS in the way property plant, and equipment may be valued on the balance sheet? Suppose Company A is quite similar to Company B in most respects-same size, same industry-but Company A uses the allowance method for bad debts and Company B does not. Which company do you believe has the higher quality of earnings and why
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