3. Research the FALSE Codication on accounting for goodwill. Dlympus used Japanese GAAP to compute goodwill. Specically, the fees paid to advisers and MM consultants [$660 million) were capitalized as part of the aequisition oost, and would be amortized over a period of 20' years under Japanese GAAP. Would the accounting treatment be similar or different under (a) US. GAAP, and (b) IFRS