What should the M & A Analyst consider in evaluating the LIFO or FIFO policies of the target when costing the inventory of the target company and making future projections of the target's financial statements based on these policies?

Should the analyst adopt the same policies for the target's projections, as his / her acquiring company uses for inventory costing?

Does it depend on the industry sector of the acquiring company and industry sector of the target company?

Should any other factors be considered?