Which of the following costs, if any, are restructuring costs? (a) The costs of employees (salaries and

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Which of the following costs, if any, are restructuring costs?
(a) The costs of employees (salaries and benefits) to be incurred after operations cease and that are associated with the closing of the division.
(b) The costs of leasing the factory space occupied by the division for the year after the date of acquisition.
(c) The costs of modifying the division's purchasing system to make it consistent with that of the acquirer's.
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Applying International Financial Reporting Standards

ISBN: 978-0730302124

3rd edition

Authors: Keith Alfredson, Ken Leo, Ruth Picker, Paul Pacter, Jennie Radford Victoria Wise

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