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Differences in the goodwill impairment standards under U.S. GAAP and IFRS may create significant disparities as to whether goodwill is viewed as impaired and, if

Differences in the goodwill impairment standards under U.S. GAAP and IFRS may create significant disparities as to whether goodwill is viewed as impaired and, if so, how much is written off in the United States and the other country, or even country to country Are goodwill impairment processes (or asset impairment processes) really that important? Why or why not?

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