From your readings in the Special Module on foreign currency translation adjustments, summarize U.S. GAAP and IFRS differences on this topic and from the example in that module of one item that goes in Accumulated Other Comprehensive Income can you find such treatment in a company's equity section, either a US parent company or a foreign parent company?

I know the differences between GAAP and IFRS, Can anybody give an example that goes in Accumulated other comprehensive income? and find such treatment in a company's equity section?