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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Restructuring
What are the cases(if at all) can be impairment be included in restructuring provision?
We wouldn’t include an impairment as part of the restructuring provision. We would potentially impair the assets when there is a closure or reorganisation but the provision for restructuring only involves the direct costs of restructuring, such as termination payments to employees once the decision has been communicated.
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