please solve the whole question

3. Consider each of the following situations to determine whether or not a provision is required. A. An entity has a policy of only carrying out work to rectify damage cause to the environment when it is required by local law so to do. For several years the entity has been operating an oil rig which causes such damage, in a country that did not have legislation in place, that required such rectification. A new government has been elected in that country and at the reporting date, it is virtually certain the legislation will be enacted, that will require damage rectification; this legislation will have retrospective effect. B. Under a license granted by a local government, an entity has constructed a rock-crushing plant to process material mined from the surrounding area. Mining activities huve already started. Under the terms of the license, the entity must remove the rock-crushing plant when mining activities have been completed and must landscape the mined area, so as to create a national park. Required (20 Marks): For each of the situations (A and B), EXPLAIN whether a provision should be recognised