Why do proponents of LIFO argue that it provides a better match of revenue and expenses? Is there any situation that it would it not provide a better match?

Auditing: A Risk Based-Approach to Conducting a Quality Audit
10th Edition
ISBN:9781305080577
Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Chapter9: Auditing The Revenue Cycle
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Why do proponents of LIFO argue that it provides a better match of revenue and expenses? Is there any situation that it would it not provide a better match?

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Could you possibly provide an additional situation that LIFO wouldn't be a better match for revenue or expenses please.

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