https://orangutan.org/rainforest/the-effects-of-palm-oil/
Having read another article on palm oil and then found this, it made me realise that an ethical issue or environmental issue around palm oil could appear in your exams. 
For Merchants, it could be based around stocking products that use palm oil derived from unsustainable sources. 

Whereas for Scent, palm oil could be used in complementary products such a shampoos and bath oils. 

You should consider the environmental costs including those of conformance and non-conformance.

Application of the substance over legal form accounting principle should result in the conclusion that prevention and appraisal costs are recognised as non-current assets that reduce future expenses and thus provide future economic benefit. 

Internal and external failure costs for both companies could result in negative publicity and especially for Scent, impair future revenues and or inventory. 

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