1 As a result, if LIFO method is used in a rising-price and increasing-inventory environment, more of the higher-cost goods (last ones in) will be accounted for in COGS as opposed to FIFO.2  Under this scenario, net income will be lower compared to a company that used FIFO accounting.IFO will use the cost of the old stock to determine the COGS, making the profitability ratio less reflective of the current economic reality. As a general rule, in a rising-price and stable-or increasing-inventory environment,using profitability measures based on LIFO is better.
Paraphenylenediamine (PPD) is a chemical substance that is widely used as a permanent hair dye. It may also been found in textile or fur dyes, dark coloured cosmetics, temporary tattoos, photographic developer and lithography plates, photocopying and printing inks, black rubber, oils, greases and gasoline.
CPD is an acronym for Continuing (or Continuous) Professional Development. It can be broadly defined as any type of learning that you undertake which increases your knowledge, understanding and experiences of a subject area or role.ome of the most effective personal development results from personal experiences on a day-to-day basis. It is important to give yourself the opportunity to reflect on those experiences either on your own or for discussion with your manager. This is a form of CPD.