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SIC 29 Disclosure – Service Concession Arrangements

Published December 2001. Effective 31 December 2001.

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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.

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The following interpretation refers to SIC 29

IFRSs referred to by SIC 29

This page was last updated 4 February 2022

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