Response to the following questions:
1. What are the similarities and differences of US, Japan and EU countries when compared to each other and to IFRS?
2. How will IFRS improve the accounting treatment of acquisitions and uniting of interests?
3. Are there any problems with the IFRS approach to acquisitions and uniting of interests?
4. What are the main problems in defining and measuring goodwill?
5. How does IFRS deal with the problem of defining and measuring goodwill?