What two alternatives does a company have for reporting its comprehensive income under U.S. GAAP and IFRS?

Question:

What two alternatives does a company have for reporting its comprehensive income under U.S. and IFRS?
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...