What are the key differences between the Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) and how do they impact the financial reporting and analysis of a multinational corporation that operates in both countries that follow GAAP and countries that follow IFRS? Additionally, how have recent changes in accounting standards, such as the adoption of the Current Expected Credit Losses (CECL) standard for credit loss accounting, affected the financial reporting and analysis of companies and how have companies adapted to these changes