CASE 1-2 Accounting us ocacy of early implemen- ule of issuance, and early implemen. required: What, if any, ethical issue is involved in this case? b. Is the financial vice president acting improperly or immorally What does Hoger have to gain by advocacy of early imple tation? d. Who might be affected by the decision against early impleme tation? (CMA adapted) When the FASB issues new standards, the implementation date is often 12 months from the date of issuance, and early implemen- tation is encouraged. Becky Hoger, con financial vice president the need for early implementa standard that would result in a fairer presentation of the company's financial condition and earnings. When the financial vice president determines that early implementation of the standard will adversely affect the reported net income for the year, he discourages Hoger from implementing the standard until it is required. dent the need for early implementation of