I$\text{'}$m comparing Chevron$($GAAP$)$ to Shell$($IFRS$).$ I$\text{'}$m writing this paper and I$\text{'}$m trying to

get a better understanding$/$answer of this question.

The question is "Impact of standards on decision making process by management using IFRS vs US GAAP?" $($Shell Vs Chevron$)$

I$\text{'}$d like some real citations from their $2023$ financial statements and a direct comparison you can make between their differences in the their decision making processes regarding their valuation of oil reserves...

What's differences between their valuations as one is GAAP and one is IFRS $($whether it's just overall PP&E or just oil reserves or both... I don't really care which you pick, just want to understand the valuation$/$impairment impact and how you can directly see it in their financial statements$).$ Please cite your sources! Thanks!