Capitalizing Interest - IFRS vs. GAAP

Question that’s not quite clear from CFAI textbook… what’s the difference between when firms capitalize interest (associated with construction of an asset, or some other large cost) under GAAP and what’s required under IFRS? Any insight would be appreciated! Thanks!

Actually I think the accounting is pretty much the same under both GAAP and IFRS. Interest costs associated with construction of an asset are added to the value of assets on the BS and then depreciated over time.