GAAP rules report infrequent transactions on the income statement or disclose them in the financial statement footnotes. IFRS rules report unusual transactions as revenues, finance costs ...

Brochet, Francois, Alan Jagolinzer, and Edward J. Riedl. "Mandatory IFRS Adoption and Financial Statement Comparability." Contemporary Accounting Research 30, no. 4 (Winter 2013): 1373–1400.