GAAP is a generally accepted accounting principle in U.S. it refers to common sets of accepted accounting principle, standards, procedures that the companies and its accountants must follow in order to compile their financial statement.
IFRS are sets of international accounting standards That specify how the financial statements will disclose different types of transactions and other activities. The International Accounting Standards Board (IASB) issues IFRS which defines precisely how accountants are required to maintain and record their accounts. In an attempt to have an universal accounting system, IFRS was developed so that business and accounts can be interpreted from industry to industry, and country to country.
Volume of Hydrogen V1 = 351mL Temperature T1 = 20 = 20 + 273 = 293 K Temperature T2 = 38 = 38 + 273 = 311 K We have V1 x T2 = V2 x T1 So V2 = (V1 x T2) / T1 = (351 x 311) / 293 = 372.56 Volume at 38 C = 373 ml