Converting IF statement from C to Assembly

I am having a bit of a hard time understanding the conversion of an IF statement from C to Assembly. The picture below comes from my textbook.

I am extremely puzzled as to why the greater than condition in the first C snippet needs to be changed to a less than or equal condition in order to use a GOTO.

I have tried running both C codes myself and I get different results for a same s32 value (which is what I would expect).

Am I missing something really obvious? The assembly code I understand, I am just lost as to why the condition needs to change.

Thank you.