15. An analyst is comparing the financial performance of two companiesone of which reports under IFRS and the other under GAAP. Assuming the companies enter into an identical long-term contract to lease an identical asset, which of the following metrics is most likely to differ?
    1. Total assets.
    2. Total liabilities.
    3. Operating cash flows.
    4. Financing Cash Flows.
    5. Total cash flows.
    6. Current ratio.
    7. There would be no difference