Address the benefits or detriments of the current GAAP treatment of the topic and GAAP/ IFRS development/discussion.Address the benefits or detriments of the current GAAP treatment of the topic and GAAP/ IFRS development/discussion. You may find helpful referencing specific company or industry treatment.Address the benefits or detriments of the current GAAP treatment of the topic and GAAP/ IFRS development/discussion.Address the benefits or detriments of the current GAAP treatment of the topic and GAAP/ IFRS development/discussion. You may find helpful referencing specific company or industry treatment.