Deloitte
Accounting Research Tool
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Appendix A — Comparison of U.S. GAAP and IFRS Accounting Standards

Appendix A — Comparison of U.S. GAAP and IFRS Accounting Standards

Appendix A — Comparison of U.S. GAAP and IFRS Accounting Standards

Under U.S. GAAP, the accounting for goodwill after initial recognition is addressed in ASC 350-20. Under IFRS Accounting Standards®, the accounting for goodwill after initial recognition is addressed in IAS 36.