Tamira has several courses of action available in this difficult situation.

One course of action is that

Tamira follows her boss’ orders and prepares the annual financial statements. The second course of
action is that Tamira informs her boss that she cannot prepare accurate financial statements in the given
time frame. Third course of action, which is also more logical in the given situation, is that Tamira
produces two separate reports. The first report should contain all the available accurate information.
The second report should be the one that Tamira originally submitted. The second report could include
the lower estimates so that there is not an incomplete report. Fourth course of action that Tamira can
choose is to adjust figures by researching the past five years of entries in regards to the time frame
specified and extract an average of those numbers. This option gives a more comprehensive financial
statement and the employer has an accurate report with average entries of previous years.