13 Steps to exception presentation design Pace, Pace, Pace Lead WIIFM (What’s in it for me?) – Reduce Maintain Improve POO (Pacing Out Objectives) Frame - (i.e. Agenda Other Speakers) What (from 4Mat) How (from 4Mat) - Other info “by the way” my pleasure Contact Details Summary (why, what, how) Call to action QA Negative & Positive Closing Statement
LIFO FIFO higher COGS lower COGS lower taxes higher taxes lower net income higher net income lower inventory balances higher inventory balances higher cash flows (less tax paid out) lower cash flows (more tax paid out) lower net and gross margins higher net and gross margins lower current ratio higher current ratio higher inventory turnover lower inventory turnover DA and DE higher DA and DE lower Under IFRS the permissible cost flow methods are: Specific Identification FIFO Weighted average cost
Liquidity ratios Cash ratio is the same as Quick without the accounts receivable Solvency ratios Long term debt to equity = total debt / total equity Debt to equity = total debt / total equity Total debt ratio = total debt / total assets Financial leverage ratio = total assets / total equity