Goodwill
| IFRS | Japanese GAAP | US GAAP | |
| Goodwill is not subject to amortization but impairment test. |
Goodwill is subject to amortization over its useful life, which is not permitted to exceed 20 years. In addition to amortization, carrying amount of goodwill is subject to impairment test. |
Same as IFRS | |
| Goodwill amortization | |||
Negative goodwill
| IFRS | Japanese GAAP | US GAAP | |
| Negative goodwill shall be recognized as gain in income statement. | An acquirer recognizes one time gain resulting from negative goodwill upon an acquisition. | Same as IFRS | |
| Negative goodwill | |||