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Description :
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The EU Directive on Waste Electrical and Electronic Equipment has given rise to questions about when a liability for decommissioning of waste electrical and electronic equipment (historical waste) should be recognised by certain electrical goods manufacturers according to IAS 37. The objective of IFRIC 6 is to clarify this.
The interpretation concludes that participation in the market during the measurement period of the cost of waste is the obligating event.
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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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