I think the test themselves are same how ever, the loss booked is different. CV: 1400 RV(recoverable):1300 FV:1200 IFRS: CV>RV, then loss=CV-RV=100 USGAAP: CV>RV, then find FV(fairvalue) and loss=200 If the above is right, then Schweser PM exam 105 qn answer must be wrong It reads "It (Goodwill) will be reported as an asset, not amortized, and must be reviewed for impairment atleast annually, with different tests for impairment under IFRS and USGAAP. Comment
IFRS: - Carrying Value USGAAP: - Recoverable Value (although I might have them the other way around) The testing is similar: IFRS: - Cash Generating Unit USGAAP: - Operating Segment I’ve actually tested Goodwill Impaitment for a foreign registrant and CGU and Op Segments will genearlly be the same. but exam you just need to remember which one is which, this one is better to have a glance at CFAI chapter example