Po by ulement. (5 marks) PART C: Briefly explain the differences between the IFRS and GAAP (after FASB issued ASU 2017-04 to simplify the accounting for goodwill impairment) regarding the following Assignment/allocation of goodwill. (ie. The levels at which goodwill is assigned /allocated Impairment of goodwill, test(s) applied, how impairment loss is recognized and allocated (In case the impairment loss exceeds (or does not exceedthe carrying value of goodwill), and reversal of impairment. Amortization and impairment of intangible assets other than goodwill Non-Controlling interest. (25 marks) Answer this question in a tabular format, like the following one: IFRS GAAP Assignment/allocation of Goodwill Impairment of goodwill .....etc (You must support your answer in this question with quality references.) pA RT D