{"id":4432,"date":"2019-08-28T17:36:00","date_gmt":"2019-08-28T17:36:00","guid":{"rendered":"https:\/\/analystprep.com\/cfa-level-1-exam\/?p=4432"},"modified":"2026-03-11T07:19:49","modified_gmt":"2026-03-11T07:19:49","slug":"convert-lifo-fifo","status":"publish","type":"post","link":"https:\/\/analystprep.com\/cfa-level-1-exam\/financial-reporting-and-analysis\/convert-lifo-fifo\/","title":{"rendered":"Convert a Company\u2019s Reported Financial Statements from LIFO to FIFO"},"content":{"rendered":"\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"VideoObject\",\n  \"name\": \"Inventories (2025 CFA\u00ae Level I Exam \u2013 FRA \u2013 Module 7)\",\n  \"description\": \"CFA\u00ae Level I Financial Reporting and Analysis (FRA) video lesson by AnalystPrep covering Inventories (Module 7). This lesson explains inventory costs versus period expenses, inventory valuation methods (FIFO, LIFO, weighted average), perpetual vs periodic systems, effects of inflation and deflation, LIFO reserve and liquidation, conversion from LIFO to FIFO, lower of cost and net realizable value, inventory disclosures, and the impact of inventory methods on financial statements and ratios, with exam-focused examples.\",\n  \"uploadDate\": \"2022-04-21T00:00:00+00:00\",\n  \"thumbnailUrl\": \"https:\/\/img.youtube.com\/vi\/l-UYPyppmzs\/default.jpg\",\n  \"contentUrl\": \"https:\/\/www.youtube.com\/watch?v=l-UYPyppmzs\",\n  \"embedUrl\": \"https:\/\/www.youtube.com\/embed\/l-UYPyppmzs\",\n  \"duration\": \"PT55M22S\"\n}\n<\/script>\n\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"QAPage\",\n  \"mainEntity\": {\n    \"@type\": \"Question\",\n    \"name\": \"If a company uses the LIFO method, in converting the reported inventory amount to FIFO, the company has to:\",\n    \"text\": \"If a company uses the LIFO method, in converting the reported inventory amount to FIFO, the company has to:\",\n    \"answerCount\": 3,\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Add the disclosed LIFO reserve to the inventory balance.\"\n    },\n    \"suggestedAnswer\": [\n      {\n        \"@type\": \"Answer\",\n        \"text\": \"Multiply the inventory balance by the disclosed LIFO reserve.\"\n      },\n      {\n        \"@type\": \"Answer\",\n        \"text\": \"Subtract the disclosed LIFO reserve from the inventory balance.\"\n      }\n    ]\n  }\n}\n<\/script>\n\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"QAPage\",\n  \"mainEntity\": {\n    \"@type\": \"Question\",\n    \"name\": \"Xtractor Inc. uses LIFO to evaluate its inventory. The price of production inputs within the company\u2019s industry has been decreasing for the last few years. To compare the gross profit of Xtractor with other companies reporting using FIFO, an analyst would need to:\",\n    \"text\": \"Xtractor Inc. uses LIFO to evaluate its inventory. The price of production inputs within the company\u2019s industry has been decreasing for the last few years. To compare the gross profit of Xtractor with other companies reporting using FIFO, an analyst would need to:\",\n    \"answerCount\": 3,\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Add the amount of decrease of the LIFO reserve to the cost of goods sold.\"\n    },\n    \"suggestedAnswer\": [\n      {\n        \"@type\": \"Answer\",\n        \"text\": \"Add the amount of increase of the LIFO reserve to the cost of goods sold.\"\n      },\n      {\n        \"@type\": \"Answer\",\n        \"text\": \"Subtract the amount of decrease of the LIFO reserve from the cost of goods sold.\"\n      }\n    ]\n  }\n}\n<\/script>\n\n\n\n<p><iframe loading=\"lazy\" src=\"\/\/www.youtube.com\/embed\/l-UYPyppmzs\" width=\"611\" height=\"343\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p>It is oftentimes necessary to compare the financial statements of companies that use LIFO to those of their counterparts that use FIFO. The use of the LIFO reserve makes this possible.\u00a0 For example, the LIFO reserve disclosure enables adjustments to be made to the financial statements of a US company that uses the LIFO method, thereby making it comparable to a similar company that uses the FIFO method.<\/p>\n<div style=\"text-align:center; margin:20px 0;\">\n<a href=\"https:\/\/analystprep.com\/free-trial\/\" target=\"_blank\" rel=\"noopener noreferrer\" style=\"display:inline-block; padding:10px 18px; border:2px solid #1e5bd8; color:#1e5bd8; border-radius:9999px; text-decoration:none; font-weight:600;\">\nPractice LIFO-to-FIFO conversion questions for CFA Level I\n<\/a>\n<\/div>\n<h2><strong>Conversion of Reported Financial Statements from LIFO to FIFO<\/strong><\/h2>\n<p>To compare companies that use the LIFO method with other companies, the inventory amount has to be adjusted by adding the disclosed LIFO reserve to the inventory balance that is reported on the balance sheet. The cost of sales figure should also be adjusted by subtracting the increase in the LIFO reserve during the period from the cost of sales amount reported on the income statement.<\/p>\n<p>If the LIFO reserve decreases during a reporting period, the decrease in the reserve should be added to the cost of the sales amount which is reported on the income statement.<\/p>\n<blockquote>\n<h3><strong>Question 1<\/strong><\/h3>\n<p>If a company uses the LIFO method, in converting the reported inventory amount to FIFO, the company has to:<\/p>\n<ol style=\"list-style-type: upper-alpha;\">\n<li>Add the disclosed LIFO reserve to the inventory balance.<\/li>\n<li>Multiply the inventory balance by the disclosed LIFO reserve.<\/li>\n<li>Subtract the disclosed LIFO reserve from the inventory balance.<\/li>\n<\/ol>\n<p><strong>Solution<\/strong><\/p>\n<p>The correct answer is <strong>A<\/strong>.<\/p>\n<p>The inventory amount will have to be adjusted by adding the disclosed LIFO reserve to the inventory balance that is reported on the balance sheet.<\/p>\n<h3><strong>Question 2<\/strong><\/h3>\n<p>Xtractor Inc. uses LIFO to evaluate its inventory. The price of production inputs within the company\u2019s industry has been decreasing for the last few years. To compare the gross profit of Xtractor with other companies reporting using FIFO, an analyst would need to:<\/p>\n<ol style=\"list-style-type: upper-alpha;\">\n<li>Add the amount of increase of the LIFO reserve to the cost of goods sold.<\/li>\n<li>Add the amount of decrease of the LIFO reserve to the cost of goods sold.<\/li>\n<li>Subtract the amount of decrease of the LIFO reserve from the cost of goods sold.<\/li>\n<\/ol>\n<p><strong>Solution<\/strong><\/p>\n<p>The correct answer is <strong>B<\/strong>.<\/p>\n<p>Since the prices of inventory have been decreasing, the LIFO reserve must have been decreasing as well. Further, since the company has been reporting a cost of sales lower than the actual replacement cost, due to price decreases, the company\u2019s cost of sales has been underestimated. To make a proper estimation of Xtractor\u2019s cost of sales, the amount of decrease of the LIFO reserve needs to be added to the cost of sales.<\/p>\n<\/blockquote>\n<div style=\"text-align:center; margin:30px 0;\">\n\n<a href=\"https:\/\/analystprep.com\/free-trial\/\" target=\"_blank\" rel=\"noopener noreferrer\" style=\"display:inline-block; padding:12px 24px; border-radius:9999px; background:#1e5bd8; color:#ffffff; font-weight:700; text-decoration:none;\">\nStart Free Trial \u2192\n<\/a>\n\n<p style=\"margin-top:12px; font-size:16px; line-height:1.5;\">\nStrengthen your CFA Level I financial reporting skills with exam-style practice on inventory accounting, LIFO reserves, and financial statement adjustments.\n<\/p>\n\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>It is oftentimes necessary to compare the financial statements of companies that use LIFO to those of their counterparts that use FIFO. The use of the LIFO reserve makes this possible.\u00a0 For example, the LIFO reserve disclosure enables adjustments to&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-4432","post","type-post","status-publish","format-standard","hentry","category-financial-reporting-and-analysis","blog-post","no-post-thumbnail","animate"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Converting LIFO to FIFO Explained | CFA Level 1<\/title>\n<meta name=\"description\" content=\"Converting LIFO to FIFO requires adjustments for inventory valuation using the LIFO reserve. 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