case research

https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=4&ved=0ahUKEwjZ-6_bvYrUAhWrqlQKHYPkDTIQFgg8MAM&url=https%3A%2F%2Fwww2.deloitte.com%2Fcontent%2Fdam%2FDeloitte%2Fus%2FDocuments%2Fabout-deloitte%2Ftrueblood%2Fus-dfdtn-15-6c-targeted-for-termination.pdf&usg=AFQjCNFP0L3Nni6mdt8rn_4SYM6cfzInNQ&sig2=KUbWs2o5EpbCLqPCuRHwXw&cad=rja

Ignore #2 ( Pharma will incur a relocation cost of $500,000 and staff training cost of $1.5 million. Further, the Company has entered into irrevocable contracts with certain other relevant parties to affect the restructuring plan over the ensuing 18 months.)

Provide references from FASB Codification and IAS or IFRS (including paragraph number for IAS and IFRS)