Mary Branson is the Division Controller and Robert Carson is the Division Vice President of Chandler Manufacturing Company. Due to pressures to meet earnings estimates for 2016, Carson instructs Branson to record as revenue $3,000,000 of orders for computers that are still in production and will not be shipped until January 2017.
Required:
1. Which of the standards within the IMA's Statement of Ethical Professional Practice should Branson consider in deciding her course of action in this matter?
2. What should Branson do if Carson does not acquiesce and still insists that he record the revenue in 2016?