In an inflationary period, which inventory cost flow method will produce the largest amount of total assets on the balance sheet? Explain.

In an inflationary period, which inventory cost flow method will produce the largest amount of total assets on the balance sheet? Explain.



In an inflationary period, FIFO will produce the largest amount of total assets. (Refer to the discussion for Question 31.) The unsold items, inventory, are the highest cost items. Consequently, assuming rising prices, FIFO flow produces a higher inventory amount than would be the case under a LIFO flow.


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