Sedki SS, Posada GA, Pruske KA. Differences Between U.S. GAAP and IFRS in Accounting for Goodwill Impairment and Inventory: Tax Treatment Under the Internal Revenue Code. JAF [Internet]. 2018 Aug. 1 [cited 2024 Nov. 16];18(4). Available from: https://mail.articlegateway.com/index.php/JAF/article/view/421