Analyze how the presentation of working capital on financial statements differs between IFRS and GAAP.

IFRS includes working capital on the statement of financial position, while GAAP does not.

GAAP includes working capital calculations on the balance sheet, while IFRS does not show it.

Both IFRS and GAAP exclude working capital calculations from their primary financial statements.

Both IFRS and GAAP include working capital calculations on their primary financial statements.