Tom Williams is the new controller for Vance Design, a designer and manufacturer of sportswear. Shortly before the December 3 1 fiscal year- end, Tenisha Roberts (the company president) asks Tom how things look for the year-end numbers. Tenisha is not happy to learn that earnings growth may be below 10% for the first time in the company's five-year history. Tenisha explains that financial analysts have again predicted a 12% earnings growth for the company and that she does not intend to disappoint them. She suggests that Tom talk to the assistant controller, who can explain how the previous controller dealt with this type of situation. The assistant controller suggests the following strategies:

a. Postpone planned advertising expenditures from December to January.

b. Do not record sales returns and allowances because they are individually immaterial.

c. Persuade retail customers to accelerate January orders to December.

d. Reduce the allowance for bad debts, given the company's continued strong performance.

e. Vance Design ships finished goods to public warehouses across the country for temporary storage, until it receives firm orders from customers. As Vance Design receives orders, it directs the warehouse to ship the goods to the nearby customer. The assistant controller suggests recording goods sent to the public warehouses as sales.

Which of these suggested strategies are inconsistent with IMA standards?

What should Tom Williams do if Tenisha Roberts insists that he follow all of these suggestions?