Which of the Following Examples Does Not Constitute a Situation

Multiple Choice

Which of the following examples does not constitute a situation in which a provision for restructuring is created?

A) Sale or termination of a line of business.
B) Changes in management structure,for example,eliminating a layer of management.
C) Litigation with one of the major customers.
D) Fundamental reorganizations that have a material effect on the nature and focus of the entity's operations.