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| 8 | The IFRIC was asked to determine in the context of the decommissioning of WE&EE what constitutes the obligating event in accordance with paragraph 14(a) of IAS 37 for the recognition of a provision for waste management costs: — the manufacture or sale of the historical household equipment? — participation in the market during the measurement period? — the incurrence of costs in the performance of waste management activities?

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.