A 2014 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...............$253,338
Current assets.......................... 99,778
Current liabilities...................... 86,212
Non-current liabilities............... 94,118
Equity........................................ 172,786
First, format these balance sheet sections in a manner that is used by many non-U.S. companies (see the Glaxo Smith Kline example in Problem ID2-6 from this chapter) and then format the sections in the manner most common in the United States. Comment on the differences and how they highlight different concepts.