Division Restructuring

United Kingdom Repealed

1. 70The following are examples of events that may fall under the definition of restructuring:
2. 71Division 71
3. 72A constructive obligation to restructure arises only when an enterprise:
4. 73Division 73
5. 74Division 74
6. 75A management or board decision to restructure taken before the balance sheet date does not give rise to a constructive obligation at the balance sheet date unless the enterprise has, before the balance sheet date:
7. 76Division 76
8. 77Division 77
9. 78Division 78
10. 79Division 79
11. 80A restructuring provision should include only the direct expenditures arising from the restructuring, which are those that are both:
12. 81A restructuring provision does not include such costs as:
13. 82Division 82
14. 83Division 83