Describe two differences in disclosure provided in the footnotes of the competitors (honda

&ford) under IFRS and US GAAP. Example:

The Property, Plant and Equipment footnote is much more detailed for Company X in IFRS than for Company Y using US GAAP. For each PP&E component, it reconciles the differences beginning and ending net book values including additions, disposals, currency translation effects, depreciation and impairments. Company Y lists the PP&E components only.