How does the reporting of extraordinary items differ under U. S. GAAP and IFRS?

Question:

How does the reporting of extraordinary items differ 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...