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IAS Remit Report ABIC Form

IAS Remit Report ABIC Form

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this is a lecture from open tuition to benefit from the lecture you should download the free lecture notes from open tuition com okay so just a quick chat through the example that you've got there on restructuring two parts of the scenario a and B we're told here the date within the question is the 18th of August 2017 we've decided to close this Factory in Kona so therefore going back to what we were looking at before we have a restructuring because there is the sale or closure of a line of business okay if you like stopped activities as well in a geographical location you can argue it either way so what we're told is in a assuming that no steps were taken to implement the decision and the decision was not communicated to any of those staff affected by the SFP date of the 31st of August what is the appropriate accounting treatment well you will make a provision if there is a detail formal plan and it has been announced well here yeah nothing okay so here

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