71 the requirement for costly restructuring is accepted only when the general recognition criteria for provisions set out in paragraphs 14 to paragraph 72-83 defined that the general recognition criteria apply to restructuring.
71 provision for restructuring costs is recognized only when the general perception of the provisions set out in paragraph 14 are met paragraphs 72-83 set out the criteria that led to the general perception. Use on restructuring
71 requirements for the cost of the restructuring has been recognized only when the general recognition of the provisions set out in paragraph 14 are met. Paragraph 72-83.