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Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment

13 February 2007  

Related Documents
UITF Abstract 45 (IFRIC Interpretation 6) UITF Abstract 45 (IFRIC Interpretation 6)

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Abstract 45, which is based on IFRIC Interpretation 6, gives guidance on accounting for liabilities for waste management costs under the EU Directive on waste electrical and electronic equipment (the WEEE Directive). The UK Regulations implementing the WEEE Directive (S.I. 2006 No.3289 ‘The Waste Electrical and Electronic Equipment Regulations 2006’) entered into force in January 2007.


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