The correct answer is: All of these items are likely to need adjustment.

IFRS prohibits inventory valuation using LIFO, but this is the most commonly chosen approach in the USA.

IFRS2 gives rules on recognising the true cost of share-based payment in the income statement. This is very unlikely to be accounted for the same way in the USA.

Although IAS 17 and US rules are similar in principle, the practical application of a finance lease in the USA tends to focus on the duration of the lease relative to the asset's life rather than the principles based approach in IAS 17.

Revaluations are not always reflected under US GAAP and on disposal any profit or loss is recognised by reference to original cost.