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