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Description :
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The objective of IFRIC 5 is to provide guidance on accounting issues
in the context of funds which are set up for the purpose of segregating assets to fund
some or all of the costs of decommissioning obligations. IFRIC 5 particularly provides
guidance on (i) how contributors should account for their interest in a fund and (ii)
when a contributor has an obligation to make additional contributions, how that
obligation should be accounted for.
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Working groups :
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EFRAG Technical Expert Group (EFRAG TEG) -
EFRAG Secretariat -
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Current Project Status :
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Published in Official Journal
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Efrag Output
No 'Efrag Output'
Comment Letters
No 'Comment Letters'
Other Input
No 'Other Input'
News Items
No 'Linked News Items'
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