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  • IAS 37 Provisions, Contingent Liabilities and Contingent Assets


  • IFRIC D10 Issued 25 November 2004
  • Comment Deadline 11 February 2005
  • The draft Interpretation was available publicly on the IASB's Website during the comment period.
  • Click for Press Release (PDF 24k).
  • IFRIC Interpretation 6 Liabilities Arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment issued 1 September 2005. Click for Press Release (PDF 63k).

Deloitte Letter of Comment on IFRIC D10

Important: IFRIC D10 resulted in the final IFRIC Interpretation 6, issued in September 2005. The information on this page reflects the IFRIC's discussions during the development of the final interpretation, including tentative decisions that were changed along the way. We have retained this page for historical purposes only.

Summary of IFRIC D10

D10 clarifies when original producers of electrical goods will need to recognise a liability for the cost of waste management relating to final disposal of waste electrical and electronic equipment by private households. The IFRIC concluded that the event giving rise to the liability for costs of such waste is participation in the market in the period in which the original seller's market share is determined for the purposes of allocating ultimate waste management costs. It's not the original production or sale of the equipment that triggers liability recognition.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.