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A service concession arrangement is an agreement between one entity (the operator) and another (the grantor) to provide services giving public access to major economic and social facilities.
SIC 29 prescribes the disclosure requirements for each of the parties to the agreement.
IFRS accounting standards referred to by SIC 29
The following interpretation refers to SIC 29
IFRIC 12 Service Concession Arrangements
Accounting guidance for arrangements where a contract is granted for the supply of public services such as roads.
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