medium · Investment Banking

If a company uses LIFO (Last-In, First-Out) accounting during a period of rising prices (inflation), how will its financial statements compare to a company using FIFO?

  1. LIFO will show higher Net Income, higher Taxes, and higher Inventory value on the Balance Sheet.
  2. LIFO will result in higher working capital because inventory values are inflated.
  3. LIFO will show lower Gross Margins but higher Cash Flow from Operations.
  4. LIFO will show lower Net Income, lower Taxes, and lower Inventory value on the Balance Sheet.

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