2) Explain in details 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 e The levels at which goodwill is assigned allocated) Impairment of goodwill and test(s) applied and its steps (1.e. Methods of determinang impairment of goodwill) How impairment loss is recognized and allocated (.e impairment loss charge) calculation and allocation) Amortization and impairment of intangible assets other than goodwill Answer this question in a tabular format like the following one: IFRS GAAP Assignment/allocation of goodwill Impairment of goodwill How impairment loss is recognized and allocated Amortization and impairment of intangible assets other than goodwill (You must support your answer in this question with quality and up to date references)