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What are the conditions of making provision of restructuring in organization (ias-37)?

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Question added by jahangir ali , assistant accountant , MS enterprises
Date Posted: 2015/01/01
Aziz Ali
by Aziz Ali , EHS Manager , Alstom Dubai Tram Depot

The condition may defer from organization to organization, as far as i understood the question.The condition are set of rule defined by the top management for the evaluation of their employees. secondly restructuring is a process to reward the hard working staff by giving extra responsibilities by promoting them to a senior position. likewise as a punishment staff can be demoted from their position to a junior  position. 

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