0206 17 may icaew Accounting consequences for new packaging waste disposal fees UK PRO legislation creates new disposal obligations for packaging producers; treatment depends on whether liability is constructive or legal, affecting provision measurement. 4

0199 17 may icaew Accounting for environmental agreements Practitioner guidance on recognising environmental liabilities under IAS 37. Relevant if your group has land obligations; low urgency unless you're in development or land-intensive sectors. 4