Question

(i) Company A reports under IFRS and uses the FIFO method of inventory accounting. Company B...

(i)

Company A reports under IFRS and uses the FIFO method of inventory accounting. Company B reports under US GAAP and uses the LIFO method.

Company A

(FIFO)

Company B

(LIFO)

Current assets (includes inventory)

$300,000

$80,000

LIFO reserve

Not applicable

$20,000

Current liabilities

$150,000

$45,000

Based on the data given above, compare the liquidity of the two companies as measured by the current ratio.

(ii)

An analyst is evaluating the financial statements of two companies in the same industry. The companies have similar strategies with respect to the use of equipment in manufacturing their products. The following information is provided (amounts in millions):

Company A

Company B

Net PPE

$1,200

$750

Depreciation expense

$120

$50

  1. (i)

Based on the information given, estimate the average remaining useful lives of the asset bases of Company A and Company B.

  1. (ii)

Suppose that, based on a physical inspection of the companies' plants and other industry information, the analyst believes that the actual remaining useful lives of Company A's and Company B's assets are roughly equal at 10 years. Based only on the facts given, what might the analyst conclude about Company B's reported net income?

Homework Answers

Answer #1
Current Ratio under unadjusted Balance sheet
Company A Company B
(FIFO) (LIFO)
Current assets (includes inventory) 3,00,000 80,000
Current liabilities 1,50,000 45,000
Current Ratio = Current assets/ Current Liabilities 2.00 1.78 Times
Company A has more liquidity than company B.
However,use of unadjusted data is not appropriate for making comparion with company B .
We have to adjust the Company B data and make it FIFO basis than only Comparision is meaninful
Company A Company B
(FIFO) (FIFO)
Current assets (includes inventory) 3,00,000 1,00,000 (80000+20000)adjusted for FIFO
Current liabilities 1,50,000 45,000
Current Ratio = Current assets/ Current Liabilities 2.00 2.22 Times
Company B has more liquidity than company A.
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