Restructuring provisions: a. Are generally not recognized as part of business combination unless the acquiree has, at the acquisition date, an existing liability for restructuring that has been recognized in accordance with PAS (IAS) 37 b. That do not meet the definition of a liability at the acquisition date are recognized as post-combination expenses of the combined entity when the costs are incurred c. Generally increases goodwill d. Are generally not recognized as part of business combination unless the acquiree has, at the acquisition date, an existing liability for restructuring that has been recognized in accordance with PAS (IAS) 37 and do not meet the definition of a liability at the acquisition date are recognized as post-combination expenses of the combined entity when the costs are incurred
Restructuring provisions:
a. Are generally not recognized as part of business combination unless the acquiree has, at the acquisition date, an existing liability for restructuring that has been recognized in accordance with PAS (IAS) 37
b. That do not meet the definition of a liability at the acquisition date are recognized as post-combination expenses of the combined entity when the costs are incurred
c. Generally increases
d. Are generally not recognized as part of business combination unless the acquiree has, at the acquisition date, an existing liability for restructuring that has been recognized in accordance with PAS (IAS) 37 and do not meet the definition of a liability at the acquisition date are recognized as post-combination expenses of the combined entity when the costs are incurred
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