What are three main difference between Volkswagen Income Statement using IFRS and Ford Motor Income Statement Using GAAP?

FORD MOTOR COMPANY AND SUBSIDIARIES CONSOLIDATED INCOME STATEMENT (in millions, except per share amounts) For the years ended December 31, 2017 2018 2019 (unaudited) Revenues Automotive $ 145,653 $ 148,294 $ 143,599 Ford Credit 11,113 12,018 12,260 Mobility 10 26 41 Total revenues 156,776 160,338 155,900 Costs and expenses Cost of sales 131,321 136,269 134,693 Selling, administrative, and other expenses 11,527 11,403 11,161 Ford Credit interest, operating, and other expenses 9,047 9,463 9,472 Total costs and expenses 151,895 157,135 155,326 Operating income 4,881 3,203 574 Interest expense on Automotive debt 1,133 1, 171 963 Interest expense on Other debt 57 57 57 Otherincome/(loss), net 3,267 2,247 (226) Equity in net income of affiliated companies 1,201 123 32 Income/(Loss) before income taxes 8,159 4,345 (640) Provision for/(Benefit from) income taxes 402 650 (724) Net income 7,757 3,695 84 Less: Income attributable to noncontrolling interests 26 18 37 Net income attributable to Ford Motor Company 7.731 S 3,677 $ 47 EARNINGS PER SHARE ATTRIBUTABLE TO FORD MOTOR COMPANY COMMON AND CLASS B STOCK Basicincome $ 1.94 $ 0.93 $ 0.01 Diluted income 1.93 0.92 0.01 Weighted-average shares used in computation of earnings per share Basic shares 3,975 3,974 3,972 Diluted shares 3,998 3,998 4,004Consolidated Financial Statements Income Statement 195 Income Statement of the Volkswagen Group for the period January 1 to December 31, 2019 E million Note 2019 2018 Sales revenue Cost of sales 1 252,632 235,849 Gross result -203,490 189,500 Distribution expenses 49,142 46,350 Administrative expenses -20.978 -20,510 Other operating income -9,767 -8,819 Other operating expenses 11,453 11,631 Operating result -12,890 -14,731 share of the result of equity-accounted investments 16,960 13,920 Interest income 8,349 3.36 Interest expenses 910 967 Other financial result -2,524 -1,547 Financial result -339 -1,066 Earnings before tax 1,396 1,723 Income tax income/expense 18,356 15,643 10 Current -4,326 -3,489 Deferred -4,147 -3,533 Earnings after tax -180 43 of which attributable to 14,029 12,15 Noncontrolling interests 143 17 Volkswagen AG hybrid capital investors 540 309 Volkswagen AG shareholders 13,346 11,827 Basic/diluted earnings per ordinary share in 26.60 Basic/diluted earnings per preferred share in c 11 23.57 11 26.6 23.63