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Restructuring PAS 37
Restructuring ,[object Object],[object Object],[object Object],[object Object]
Constructive obligation ,[object Object],[object Object],[object Object],[object Object],[object Object]
“Sufficiently specific current statement” ,[object Object],[object Object],[object Object],[object Object]
“Valid expectation”, par. 74 ,[object Object],[object Object]
“Valid expectation”, par. 74 ,[object Object],[object Object],[object Object]
Par. 75 Constructive obligation ,[object Object],[object Object],[object Object]
Disclosure under PSA 10 ,[object Object],[object Object],[object Object]
Provision ,[object Object],[object Object],[object Object]

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Restructuring pas 37