A presentation is a presentation. A handout is a handout! But there are exceptions.
If necessary, distribute a comprehensive handout with all important numbers, data, footnotes, sources and tables after (!) the lecture. But not the PowerPoint slides!
A good handout is a summary of the presentation and should provide additional background information. It offers people who have not seen the presentation a good opportunity to inform themselves afterwards. Slides cannot perform this task because the available space is not sufficient. Handouts should always be created separately to ensure a good presentation.
The big exception, of course, are stand-alone presentations. This means presentations that are not held by a speaker, but that can be viewed alone on the tablet or on a trade fair stand or on slideshare. Here all information belongs on the slides.
Start with the handouts and develop the presentation through reduction. Advantage: You then have detailed handouts and a “crisp” presentation.