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

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