Case study: 7. Company A acquires Company B, effective 1 March 2021. Company A intends to close a division of Company B. As of the date of acquisition, management has developed, and the board has approved the main features of the restructuring plan and based on available information, the best estimates of the costs have been made. As of the acquisition date, a public announcement of Company A's intentions has been made, and relevant parties have been informed of the planned closure. Within a week of the acquisition being effected, management commences the process of informing unions, lessors, institutional investors and other key stakeholders of the board characteristics of its restricting program. A detailed plan for the restructuring is developed within three months and implemented soon thereafter. Required: Should company A create a provision for restructuring as part of its acquisition accounting entries? Explain your answer. How would your answer change if all the circumstances were the same as those above, except that company A decided to close down one of its own facilities instead of closing a division of company B?