The senior management would like to know what contributes to the differences between the U.S. GAAP Balance Sheet and the IFRS Balance Sheet, so the CFO ask the controller to prepare a memo to document the reasons for the adjustments. Please write the memo for the controller. The memo should explain to the senior management (1) the accounting issue, (2) the reason for the adjustment and the related accounting standards, and (3) the conclusion.The senior management would like to know what contributes to the differences between the U.S. GAAP Balance Sheet and the IFRS Balance Sheet, so the CFO ask the controller to prepare a memo to document the reasons for the adjustments. Please write the memo for the controller. The memo should explain to the senior management (1) the accounting issue, (2) the reason for the adjustment and the related accounting standards, and (3) the conclusion.

Can you help me with this question please? you do not have to write a full memo just include all the topics included. thank you