Growth shares

[Rafick]

Hi

I shall highly apprecaite if you could please help me on the following

What is Growth shares (also known as Growth stock in the US)?
How Growth Shares are valued at (the NAV?) under UK GAAP?
Is there differences in the accounting treatment under UK GAAP, US GAAP and perhaps IFRS if not in line with UK GAAP?

Thank you very much for co-operating.

Best Regards

Rafick