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Carillion Collapse Highlights Accounting Shortcoming- By Nina Trentmann I Mar 14, 2018 al: U.K. construction and services company Carillion PLC was able to hide nearly half a billion pounds in liabilities due to lax accounting rules for a financing tactic, according to a rt trom Moody's Investors Service Inc. Carillion relied on a strategy called 'reverse factoring many of its deali entity, such as a bank, which agreed to pay Carillion's debts to suppliers faster in exchange for a which went into administration in January after losing money on several big factoring, Moody's said. However, these debts were reported within the "other creditors" item of and overdrafts in its 2016 balance sheet. There is no specific requirement for reporting ngs with its suppliers, the report said. The arrangement involved a financial discount, while Carillion the company agreed to repay the bank the full amount owed at a later date. truction contracts - owed upwards of 498 million ($695.1 million) to banks through reverse and excluded from its borrowings, Moody's said. Carillion listed 148 million in bank loans reverse factoring under International Financial Reporting Standards which are Carillion's approach to its reverse factoring arrangement had two the accounting for its financial reports, said Trevor Pijper, a senior credit officer at Moody's. key shortcomings: the scale of the liability to banks was not evident from the balance sheet, and a key source of the cash generated by the business was not clear from the cash flow statement," Mr. Pijper said. I he company's 2016 balance sheet didn't give a clear picture of the full scale of its liabilities to banks, he added. Using the Decision-Making Guide and the IMA Statement of Ethical Professional Practice, identify the following for the above artiele summary: List three stakeholders impacted. List two principles or standards of the IMA Statement of Ethical Professional Practice that are violated and explain why. List two other ethics tests listed in the Decision-Making Guide that could be used by a lecision maker faced with the above ethical dilemma and explain why you chose those sts