What is the most significant IFRS departure from U.S. GAAP for valuing property, plant, and equipment?

Question:

What is the most significant IFRS departure from U.S. for valuing property, plant, and equipment?

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...