A U$.$S$.$ company has many foreign subsidiaries and wants to convert its consolidated financial statements from U$.$S$.$ GAAP to IFRS. Which of the following items is not one of the likely accounting issues to resolve for the opening IFRS balance sheet?

Multiple Choice

Inventory valuation.

Capitalizing development costs.

Bank overdrafts that are integral to cash management.

Goodwill calculation from acquisition of a subsidiary.

Liability for restructuring charges.