FAR10 Intercompany Transactions and Balances

Although IFRS does not address variable-interest entities or control of such entities, what does it address ?

Under U.S GAAP, non controlling interest is assigned their percentage of goodwill from the acquisition premium. What occurs under IFRS?

Under U.S. GAAP accounting periods can be up to three months apart. What occurs under IFRS?

Under U.S. GAAP, accounting policies do not have to align. What occurs under IFRS?