I'm comparing Chevron(GAAP) to Shell(IFRS). I'm writing this paper and I'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'd like some real citations from their 2022 or 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...

Mainly how do they incur/capitalize exploration/development expenses for oil reserves, and the differences between their valuations as one is GAAP and one is IFRS (whether it's just 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!