During the first half of 2X13, the French corporate tax rate was 26%. At the end of 2013, the French Parliament announced a changed in the corporate tax rate from 25% (July 2X13 onward) to an expected 20%. The earnings before taxes (EBT) for Kansas Ltd (Fr) are 80 million Euros first half; 90 million Euros second half of 2X13. The CFO decides to use the 20% tax rate in 2X13, prior to the passing of legislation. He is:

d. Manipulating data

Explanation:

In the given case since it is mentioned that in the first half of the year 2013 there is a corporate tax of 26% now at the end of the year 2013 there is a change in the corporate tax i.e. 20%

Also the earning before tax would be 80 million in the first half and in the second half it would be 90 million

So this represent the data is manipulated as it would be considered the same for the whole year i.e. for 2013 but it keeps changing

Therefore the last option is correct

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