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IAS Plus newsletter - Special Global Edition – IFRIC 6 on waste management costs

Published on: 31 Aug 2005

IFRIC 6 on Waste Management Costs

On 1 September 2005, the International Financial Reporting Interpretations Committee (IFRIC) issued IFRIC 6 Electrical and Electronic Equipment. for liabilities for waste management costs. Specifically, it 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. IFRIC 6 concludes that the event that triggers liability recognition is participation in the market during a measurement period.

The Interpretation is effective for annual periods beginning on or after 1 December 2005.

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