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If a company is trying to boost its profits in the prospectus ready for the share issue, is recording the service revenue received in cash

If a company is trying to boost its profits in the prospectus ready for the share issue, is recording the service revenue received in cash in the current year (ending June 30th) on plans effective from 1 July of the next year as revenue for the current year allowed? 



If so is it a good or bad idea (and why is it a good or bad idea), and if it's not allowed, then why is it not allowed?

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