ETHICAL DECISION MAKING 

Scenario I 

You are preparing a set of management accounts for the next board meeting and you are aware that the valuation of \(\mathrm{NewCo}\), a recently acquired subsidiary, will be an agenda item. When reviewing the NewCo valuation calculations, you notice that there is a line item with the acronym 'YBL' accounts for over one-quarter of the total amount. When you inquire what this means, your supervisor informs you that YBL is the initials of the financial controller and advises that it is best not to question this number, as YBL recommended the acquisition.

Required 

Use the DECIDE model to discuss what steps you would take in relation to this case. Utilise APES 110 and relevant ethical theories to identify the key ethical issues.