PT Techno is a company listed on the Stock Exchange whose business is producing various computer devices. In September 2019, the company launched a product new named RevoX. Prior to the official launch, the company was already in production RevoX in significant numbers to anticipate high demand accordingly company estimates. However, until the end of November 2019, the sales of these new products were far below company estimates. Starting early December 2019, the company started implementing a new strategy to increase sales, namely making sales to customers who have a track poor payment record. This helped increase sales by about 20%. The company recognizes the full sale at the selling price, even though the company is aware there is a considerable probability of collectibility from these sales. Nor does the company increase the allowance for uncollectible accounts at the end of December 2019 in this regard. The company before carrying out the production of new computer devices always carries out activities research and development first. Under IAS 38, research fees must be charged and there are several criteria that must be met if the company capitalizes costs development. Research costs are always borne by the company, while costs development is always capitalized although not all of the criteria in PSAK are met. In the year of 2019, the new senior accountant realizes the accounting for costs inappropriate development, and advise executives to do correction of these errors. Based on IAS 18, error correction is carried out regularly retrospective. But company executives decided to charge a fee capitalized development gradually over the next 5 years. Requested: 1. Based on the above case, analyze whether PT Techno is involved in doing finance shenanigans. If so, what types of financial shenanigans the company does. (7.5%) 2. In your opinion, what are the possible motivations for the company's decisions such as PT Techno to do financial shenanigans (7.5%)