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IFRIC 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment

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Standard 2022 Issued
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IFRIC 6 clarifies when producers of electrical goods recognise a liability applying IAS 37 for the cost of waste management relating to the future disposal of specified waste electrical and electronic equipment.

Standard history

In September 2005 the International Accounting Standards Board issued IFRIC 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment. It was developed by the Interpretations Committee.