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In which of the following circumstances would a provision be recognised under IAS 37 Provisions, contingent liabilities and contingent assets in the financial statements for the year ending 30 September 20X6? A. Retraining costs to be incurred due to the management restructuring. B. Clean up costs to be incurred in the following year due to environmental damage that has already been incurred due to government regulations. C. Direct costs of a major management restructuring that is due to take place from 1 October 20X6, which had been announced to the press on 15 September 20X6. |