Question 4b iii
Marking Guide
| up to 1 mark per well described procedure | |
| reorganisation | |
| – review the board minutes where decision taken | |
| – review the announcement to shareholders in late october | |
| – obtain a breakdown and confirm that only direct expenditure from restructuring is included | |
| – review expenditure to ensure retraining costs excluded | |
| – cast the breakdown of the reorganisation provision | |
| – agree costs included to supporting documentation | |
| – obtain a written representation | |
| – review the adequacy of the disclosures | |
| max marks | 4 |