In US Gaap there is no specific requirement regarding comparative information.
IFRS requires comparative information for prior year.
In US Gaap comprehensive income may be presented as a stand-alone statement or at the bottom of the income statement and changes in equity may be presented in the notes.
IFRS requires either a separate statement of comprehensive income and statement of changes in equity or a single statement of profit or loss and comprehensive income.
Presentation of certain items as extraordinary is required in US Gaap.
Extraordinary items are not allowed in IFRS.
In US Gaap deferred taxes are classified as current or noncurrent in the balance sheet based on the nature of the related asset.
In IFRS deferred taxes must be classified as noncurrent in the balance sheet.
Subsequent events are evaluated through the financial statement issuance date in US Gaap.
Subsequent events are evaluated through financial statement authorization to be issued date in IFRS.