Why do U.S. companies keep using LIFO while IFRS prohibits it? a. LIFO provides a more realistic income statement since the most recent items purchased are what is measured on the income statement. b. LIFO assigns less weight to the balance sheet. c. The taxing authority in the U.S. has conformity provisions.

SWFT Comprehensive Vol 2020
43rd Edition
ISBN:9780357391723
Author:Maloney
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Chapter15: Taxing Business Income
Section: Chapter Questions
Problem 12DQ
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Why do U.S. companies keep using LIFO while IFRS prohibits it?

a. LIFO provides a more realistic income statement since the most recent items purchased are what is measured on the income statement.

b. LIFO assigns less weight to the balance sheet.

c. The taxing authority in the U.S. has conformity provisions.

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