If a company believes that it is more likely than not to have future taxable income against which it can use its deferred tax asset, how might the accounting treatment of this deferred tax asset differ under U.S. GAAP and IFRS?

If a company believes that it is more likely than not to have future taxable income against which it can use its deferred tax asset, how might the accounting treatment of this deferred tax asset differ under U.S. GAAP and IFRS?