Special edition of IAS Plus on IFRIC 6

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29 Sep 2005

Deloitte's Global IFRS Leadership Team has prepared a (PDF 51k) detailing the requirements of IFRIC 6 Liabilities Arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment.

IFRIC 6 considers the appropriate trigger for recognition of an obligation to contribute to the costs of disposing of waste equipment based on the entity's share of the market in a measurement period. The Interpretation is effective for annual periods beginning on or after 1 December 2005. You will find past issues of all IAS Plus Newsletters Here.

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.