What is the difference between IFRS and U.S. GAAP with regard to the recognition of gains and

Question:

What is the difference between IFRS and U.S. with regard to the recognition of gains and losses on sale-leaseback transactions?
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...