Q6. Respond to the two parts: Part A: M/s Roast Ltd wishes to manipulate their financials in such a manner so as to show a higher "Profit before tax (PBT)" and higher Net Assets" figure in their financials. However, the said company is not inclined to tamper with the "Gross Profit" or "Net book value of fixed assets figure in any manner whatsoever. You are required to suggest a "creative accounting" measure that might meet the desired objective. Part B: A profitable company (currently encountering severe cash crunch, but with brilliant future prospects) wishes to raise money from the market in such a manner so as to ensure that the returns attributable to such new finance may be provided for in the company books during the current operating year, but may actually be paid years later. Based on such information you are required to state - what action the company is contemplating while raising money from the market