Once a Decision to Restructure Is Made,GAAP Requires Companies to

Multiple Choice

Once a decision to restructure is made,GAAP requires companies to

A) accrue for the cost of services to be provided in some future period by lawyers and accountants.
B) overstate estimated charges for future expenditures when such charges are difficult to measure.
C) take excessive restructuring write-offs thereby complying with the conservatism principle.
D) estimate the future costs they expect to incur to carry out the restructuring.