Ethics:

Ethics is the set of some moral values and principal that differentiate right and wrong morally.

Revenue:

Revenue means anything the company received in return, cash, cash claim, any asset, etc.

It is recognized when earned and realized not only when received.

Conditions of revenue recognition according to International Financial Reporting Standard (IFRS):

• The seller transfers the ownership of the goods to the buyer.

• The seller has no control over the goods.

• The payment of the goods is assured.

• The revenue is measurable.

• The cost of goods is measurable.

Round-trip transaction:

It is a type of transaction between two or more companies to boost revenue and assets of both the companies but does not result in economic benefit to any company. This is not illegal but unethical.