Is Kaplan Wrong? Acquisition method is identical under U.S. GAAP and IFRS.

CFA Level II
#1

Question #99 in the Kaplan mock exam 1 that states that “The applicability of equity method and acquisition method is identical under U.S. GAAP and IFRS (convergence project) and hence statement 1 is correct.”

I thought that IFRS could report partial good-will, and therefore the acquistion method is is NOT identical to GAAP. Am I wrong here?

#2

I think they just mean when you can apply it, i.e. - When a firm has control, sig influence, etc.

#3

i guess… Its a silly question