US-GAAP Vs IFRS in Consolidation

Dear All,

I need a clarification on US-GAAP and IFRS consolidation.

For US-GAAP direct share method

For IFRS Group share method

What is the functional reason for the same and if any company want to do USGAAP and IFRS consolidation. How in BPC system this will be handled ??

Regards,

Raja