The accounts have to be prepared by qualified professionals and audited too. The figures are what they are and the rules are based on the figures, so it's hard to manipulate that side of things.
I can't see a lot of leeway to be honest, it's simply a case of whether FFP is legal in the first...
Having read the FFP rules it's pretty clear that Forest's enhanced sponsorship deal, courtesy of their owner, is against the rules because it is not at market value.
What we really need is some sort of legal confirmation that FFP IS not going to be overturned and is fully compliant with EU law...