CERTYNEX IFRS ACADEMY

Saulnivel's restructuring provision includes 820,000 of direct expenditures and 260,000 of identifiable operating losses up to the closure date of the site, unrelated to any onerous contract. What is the error?

Operating losses up to the closure must be excluded: a provision of 820,000.

The direct expenditures should have been excluded from the provision.

The provision should have been presented as a deduction from the site's assets.

The losses should have been counted twice, for two periods.