There are 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. (i.e., The levels at which goodwill is assigned /allocated)
• Impairment of goodwill and test(s) applied and its steps (i.e., Methods of determining impairment of goodwill)
• How impairment loss is recognized and allocated. (i.e., impairment loss[charge] calculation and allocation)
• Amortization and impairment of intangible assets other than goodwill

Discuss the accounting treatment of the preceding points under IFRS only. (Comparison is not required)

	IFRS
Assignment/allocation of goodwill
Impairment of goodwill..
How impairment loss is recognized and allocated ..
Amortization and impairment of intangible assets other than goodwill..