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Can you pleas show the FASB Codification on accounting for goodwill. Olympus used Japanese GAAP to compute goodwill. Also the fees paid to advisers and

Can you pleas show the FASB Codification on accounting for goodwill. Olympus used Japanese

GAAP to compute goodwill. Also the fees paid to advisers and M&A consultants

($660 million) were capitalized as part of the acquisition cost, and would be amortized over

a period of 20 years under Japanese GAAP.

Can you please explain if the the accounting treatment are similar or different under (a) U.S. GAAP, and (b) IFRS?

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