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Is there a difference in approach to valuation by US GAAP and IFRS?
Discuss and note two specific differences. In addition, briefly
- Distinguish between an expense (expired cost) and an asset.
- Distinguish between current and long-term assets.
- Distinguish between current and long-term liabilities.
- Review Apple's balance sheet and provide two exs of each of the above categories.
- Discuss retained earnings and how income or loss and dividends affect this account. Review Apple's retained earnings account and describe how it changes between the two past years.
- Comment on at least three differences between Apple's and Philips' balance sheets.
- Does Apple or Philips have more debt?
- Which of the two companies is the bigger one? describe your reasoning.

Business Management, Management Studies

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