Text this: Accounting for goodwill under Vietnamese accounting practices, International financial reporting standards (IFRSs) and U.S. GAAP.

 __   _      ___      _____     _____             
| || | ||   / _ \\   / ____||  |  ___||   ____    
| '--' ||  | / \ || / //---`'  | ||__    |    \\  
| .--. ||  | \_/ || \ \\___    | ||__    | [] ||  
|_|| |_||   \___//   \_____||  |_____||  |  __//  
`-`  `-`    `---`     `----`   `-----`   |_|`-`   
                                         `-`