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Sometimes dept heads and even FP&A get confused about accounting’s need to follow GAAP above all else. This is why you sometimes get these people asking to capitalize unpaid/processed prepaid prior to year end, or to recognize prior period true ups (that are favorable) in towards the current period performance and vice versa.
First, I always make sure to have a CYA trail. If this was discussed on a call or in a meeting, i send an email to summarize WHY I can’t fudge the numbers on the groups behalf. 9 times out of 10 these people don’t actually want to explicitly misrepresent their numbers, and In a ton of cases it’s presentation issues (I.e. This is why I need to or can’t recognize this on your cost center or LOB). You are there to be a BP but must Be firm in your explanation that the numbers are the numbers and the rules are the rules.
I've had this happen a few times over my career. Twice it resolved itself as the people who did it were desperate to keep their jobs and were reaching out for any excuse for their numbers. They didn't last long. The third time I sold an accounting "refresher" class to their boss and then held Accounting 101 classes for all of his product managers. Later I learned to use the word "compliance" more when dealing with GAAP requirements that are non-negotiable for us.
I got blamed for depts having to pay sales tax on purchases