2. A restructuring provision covers Retraining, or relocating continuing staff O Marketing O Investment in new systems and distribution networks O Redundancy costs. 3. Several existing IFRSs specify the types of costs that should be included in measuring an item. What is the guidance in IAS 37 as regards the costs to be included in the measurement of the liability? IAS 37 states that provisions should not include costs such as legal costs expected to be incurred in the settlement of a claim IAS 37 states that provisions should include costs such as legal costs expected to be incurred in the settlement of a claim IAS 37 is completely silent IAS 37 states that provisions should include costs incurred in restructuring a business even if they can be avoided