Hi sir I’m a bit confused with this. Why are we not including cost of relocation , retraining costs etc Ias says because we include only costs that are directly related to restructuring Why are they not related ? I mean we wont Incur it if we aren’t restructuring
They are related but they are part of the ongoing activities of the entity and they cannot be provided for as there is no obligation (legal or constructive) to relocate or retrain.