The recognition of certain nonfinancial liabilities (e.g., contingencies and environmental liabilities) is governed by the probability that a liability has been incurred under both U.S. GAAP and IFRS:...

Extracted text: The recognition of certain nonfinancial liabilities (e.g., contingencies and environmental liabilities) is governed by the probability that a liability has been incurred under both U.S. GAAP and IFRS: However, U.S. GAAP and IFRS differ in their definitions of what is "probable." What is the definition of probable under IFRS, under GAAP? which would result in a liability being recorded earlier?