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Cost excluded from restructuring provision

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Cost excluded from restructuring provision

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by Stephen Widberg.
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  • September 3, 2021 at 8:31 pm #634206
    humai
    Participant
    • Topics: 757
    • Replies: 248
    • ☆☆☆☆☆

    Sir as we know that restructuring provision does not include following costs

    – Marketing cost
    – Investment in new system
    – Retraining and relocation cost

    But if we have to write the reason in exam that why the above cost are excluded from restructuring provision , so shall we write that these cost are not direct expenditure arising from restructuring and these costs would be classified as ongoing activity? Right or wrong?

    September 4, 2021 at 5:41 am #634218
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    Perfect. That would be a good explanation.

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