medium · Financial Accounting assets

During a period of rising prices (inflation), a firm decides to switch from FIFO to LIFO for its inventory cost flow assumption.

Which of the following describes the most likely impact on the financial statements in the year of the change?

  1. Ending inventory increases and net income increases due to the LIFO Reserve.
  2. Working capital increases because older costs are retained on the balance sheet.
  3. Cash flow from operations decreases due to lower reported net income.
  4. Cost of Goods Sold increases, ending inventory decreases, and net income decreases.

Sign up free to see the explanation and track your rank →

More Financial Accounting assets practice

KomFi Academy — Stop doomscrolling. Get KomFi.

Build your intelligence, anytime, anywhere.

KomFi Academy is a curated training platform with 46,000+ practice questions, 20,000+ flashcards, on-demand video lectures, podcasts, and 4K slide decks across the topics serious professionals study: GMAT, LSAT, MCAT, Investment Banking, Private Equity (LBOs & PE math), Private Credit, Quantitative Finance, Financial Accounting, Asset- Backed Securities, Volume Profile Analysis, Order Flow Trading, Market Microstructure, Volume Spread Analysis, Elliott Wave Theory, Volume-Price Analysis, and Public Offering Frameworks.

What's inside

Topics

View pricing · Read testimonials