Sedki, S. Sam, George A. Posada, and Kimberly A. Pruske. “Differences Between U.S. GAAP and IFRS in Accounting for Goodwill Impairment and Inventory: Tax Treatment Under the Internal Revenue Code”. Journal of Accounting and Finance 18, no. 4 (August 1, 2018). Accessed November 16, 2024. https://mail.articlegateway.com/index.php/JAF/article/view/421.