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Is it possible to view for the same lease differently under US GAAP & IFRS ?

Summary:

Requirement : Ability to view for the same lease differently under US GAAP & IFRS (e.g., index/rate reassessed when cash flow changes under IASB, but generally not under FASB).

Content (required):

Ability to view for the same lease differently under US GAAP & IFRS (e.g., index/rate reassessed when cash flow changes under IASB, but generally not under FASB).

Version (include the version you are using, if applicable):

22D

Code Snippet (add any code snippets that support your topic, if applicable):

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