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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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Annual period starts
Effective version of standard
Notes on amendments 
On or after 1 January 2019 SIC 29 2021 Required Standards 
Includes amendment 1
1 January 2018 – 31 December 2018 SIC 29 2018 Required Standards
Does not include the amendment

Required Standards book for a particular year assumes that there is no early application of issued but not yet effective IFRSs; The Issued Standards book assumes early application of all issued IFRSs.

For the latest version of the interpretation, and where amendments (including IFRS 9) are to be adopted early, refer to SIC 29 2020 Required Standards.

Recent amendments

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The following interpretation refers to SIC 29

IFRSs referred to by SIC 29

This page was last updated 21 June 2021

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