Deloitte has published a detailed comparison of key differences between ASC 350, Intangibles—Goodwill and Other, and both IAS 36, Impairment of Assets, and IAS 38, Intangible Assets.

Under U.S. GAAP and IFRSs, ASC 350, IAS 36, and IAS 38 are the primary sources of guidance on the recognition, measurement, amortization, and impairment of goodwill and other intangible assets.