Are we really supposed to know the accounting treatment differnces between IFRS and GAAP. It quite tough to remember them all.
by doing questions u tend to remember most of them. but yes i guess it is important to remember the diff between IFRS n US GAAP for the treatment of revaluation…inventory methods…cash flows.
Finding it impossible to learn disclosures 
If there is any comprehensive summary somewhere on IFRS v GAAP, please let me know - otherwise maybe we can try to list the main ones here?
there is no specified list yet but u can notice at each EOC summary from schweser notes.