Question 3 2000 TESERVIU MAMHAX JUGA DEMUT Blueberry Bhd. decided to close one of its overseas operations in Philippines due to the recent global financial crisis. The company held a board meeting on 13 November 2015 and the detailed formal plan was presented to the board. The plan was formalised and accepted at the meeting. The company has the intention to announce and communicate the detailed plan to the customers, suppliers and staff. The estimated cost of restructuring was RM850,000, which including termination costs and staff retraining costs amounted to RM320,000 and RM188,000 respectively. The plan will be implemented in July 2016. The company's year-end is 31 March. Required: Lactan Advise Blueberry Bhd. on the accounting treatments for the above restructuring costs if: (9) (a) the plan was announced before 31 March 2016. (b) the plan was announced after 31 March 2016. 000,021 Mode om adeo!