What differences are there in classification of interest received and interest paid under U.S. GAAP and IFRS?

Question:

What differences are there in classification of interest received and interest paid under U.S. and IFRS?
GAAP
Generally Accepted Accounting Principles (GAAP) is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC). While the SEC previously stated that it intends to move from U.S. GAAP to the International Financial Reporting Standards (IFRS), the...