Balance Sheet Layouts

One balance sheet, three conventions

Global Holdings Inc. is one company, but its year-end figures are presented three different ways to show how national accounting conventions change the look of a balance sheet without changing the underlying numbers.

• US GAAP — ordered by liquidity, most-liquid first, ending at Total Liabilities and Shareholder's Equity.
• UK / IFRS — non-current assets listed first, built around a Net Assets = Total Equity identity.
• French — equity and long-term debt grouped ahead of current liabilities, following the Plan Comptable Général.

None of this changes what the company owns or owes — only the grouping, ordering, and subtotal labels differ.

Using the calculator

1. Open the Calculator - Inputs tab and enter your ten balance sheet figures once — Cash, Receivables, Inventory, PP&E, Accumulated Depreciation, Payables, Unearned Revenue, Long-Term Debt, Equity Capital, Retained Earnings.
2. Switch between the US, UK, and French calculator tabs — each pulls from the same Inputs tab and regroups it into that country's layout.
3. Every tab ends in its own Balance Check row (Balanced / Off by …) — all three should agree from the same inputs.