Balance Sheet

The main purpose of this module is to review the balance sheet in more detail.

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

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