Home Pronouncements ASCG Interpretation 2 (IFRS) Obligation to Dispose of Electrical and Electronic Equipment

ASCG Interpretation 2 (IFRS) Obligation to Dispose of Electrical and Electronic Equipment

Publication Date:
20.01.2006
Applicable from:
20.01.1006
Last Revision:
12.07.2013

How to order
The German Accounting Standards (GAS) can be purchased here in printed form or as a online database at Schaeffer-Poeschel publisher or can be purchased (individually for each standard) as a PDF file at Genios.

Status: Vom DRSC verabschiedet

  • ASCG Interpretation 2 (IFRS) was published on 20 January 2006 as Accounting Interpretation No. 2 (AIC 2). The Interpretation is applicable on its date of publication. An earlier application for financial statements ending on 31 December 2005 is encouraged.
  • ASCG Interpretation 2 (IFRS) was adopted by the IFRS Committee at its meeting on 12 July 2013 with amendments to paragraphs 2, 3, 5, 6, 7, 8, 10, 13, 18, 19, 20, 21, 23, 24, 25, 26, 28, 30, 31 and 32. In addition, the Appendix was removed.