+1 862 207 3288 A recent balance sheet of Royal Dutch Shell, a huge oil and gas company that prepares financial statements using IFRS, reported the following dollar amounts (in millions).
Non-current assets $154,073
Current assets 115,397
Current liabilities 94,384
Non-current liabilities 49,118
Equity 125,968
First, format these balance sheet sections in a manner that is used by many non-U.S. companies (see the Unilever analysis in this chapter), and then format the sections in the manner most common in the U.S. Comment on the differences, and how they highlight different concepts.
