Sophia SpA, a cellular phone company based in Italy, prepares its financial statements in accordance with IFRS. In 2019, it reported average assets of €12,500 and net income €1,125. Included in net income is amortization expense of €120. Under U.S. GAAP, Sophia's amortization expense would have been €325. Briefly discuss how analysis of Sophia's 2019 return on assets (and comparisons to a company using U.S. GAAP) would be affected by differences in intangible asset amortization between IFRS and U.S. GAAP.