Explanation:
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.
Answer:
36.92 mg of oxygen required for bio-degradation.
Explanation:

Mass of benzene = 30 mg = 0.03 g (1000 mg = 1 g )
Moles benzene =
According to reaction 5 moles of benzene reacts with 15 moles of oxygen gas.
Then 0.0003846 mol of benzene will react with:
of oxygen gas
Mass of 0.0011538 moles of oxygen gas:
0.0011538 mol × 32 g/mol = 0.03692 g = 36.92 mg
36.92 mg of oxygen required for bio-degradation.