what are three differences on the following income statements that are prepared using GAAP versus one that may be created using IFRS?

GENPACT LIMITED AND ITS SUBSIDIARIES Consolidated Statements of Income (In thousands, except per share data and share count) 2019 Notes 24, 25 10 21 Year ended December 31. 2018 2020 3.000,790 $ 3,520,543 $ 3.709.377 1.921.768 2,294,688 2.418.132 $ 1,079,022 $1,225,855 $ 1,291,240 693.865 794.901 789,849 38,850 32,612 43.343 (1,845) (31,034) 19.331 348,152 $ 429,376 8 438,717 15.239 7.729 7.482 (37.119) (43,458) (48,960) 35.761 3.338 362,033 % 399.4338 400.477 (12) (16) 362,021 $ 399.417 $ 400.477 80.263 94.536 92,201 281,258 $ 304.881 $ 308,276 761 282,019 $ 304,881 308,276 22 27 5-786 Net revenues Cost of revenue Gross profit Operating expenses: Selling, general and administrative expenses Amortization of acquired intangible assets Other operating (income) expense, net Income from operations Foreign exchange gains (losses), net Interest income (expense), net Other income (expense), net Income before equity-method investment activity, net and income tax expense Equity-method investment activity, net Income before income tax expense Income tax expense Net income Net loss (income) attributable to redeemable non-controlling interest Net income attributable to Genpact Limited shareholders Net income available to Genpact Limited common shareholders Earnings per common share attributable to Genpact Limited common shareholders Basic Diluted Weighted average number of common shares used in computing earnings per common share attributable to Genpact Limited common shareholders Basic Diluted $ 23 282,019 $ 304,881 $ 308,276 20 1.62 1.48 $ 1.45$ 1.60 $ 1.56 $ 1.57 20 190,674.740 193,980,038 190,074475190.396.780 195,160,855 195.780,971 See accompanying notes to the Consolidated Financial Statements. F-8 2020 Genpact Limited Shareholders 308,276 GENPACT LIMITED AND ITS SUBSIDIARIES Consolidated Statements of Comprehensive Income (Loss) (In thousands) 2018 2019 Genpact Limited Redeemable Non- Genpact Limited Shareholders controlling interest Shareholders Net income (loss) 282,019 (761) $ 304.881 Other comprehensive income: Currency translation adjustments (109.656) (424) (20,297) Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7) (46,293) 2,343 Retirement benefits, net of taxes 1.454 (6.542) Other comprehensive income (loss) (154.495) (424) (24.496) Comprehensive income (loss) 127,524 (1,185) 280.385 See accompanying notes to the Consolidated Financial Statements. F-9 (7,871) (3.468) (2,045) (13,384) 294,892