Please write 3 full pages comparing and contrasting U.S. GAAO and IFRS in respect to Statement of Cash Flows

Please write 3 full pages comparing and contrasting U.S. GAAO and IFRS in respect to Statement of Cash Flows, Restricted Cash from the FASB, the pages should being in APA format but do not need a formal introduction as this will be added to other works in a group project. Please use 3 scholarly sources in the three pages written. Please also compile three powerpoint slides in reference to what is written in the paper. P