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current and long-term assets

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 Apple’s 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 Apple’s retained earnings account and explain how it changes between the two past years.
Comment on at least three differences between Apple’s and Samsung’s 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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