What is a major difference between IFRS and GAAP as regards revenue recognition practices?

Question:

What is a major difference between IFRS and as regards revenue recognition practices?

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...