SIC 29 Disclosure – Service Concession Arrangements
Published December 2001. Effective 31 December 2001.
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- Synopsis (including link to unaccompanied version of SIC 29)
- Related IFRICs
- IFRSs referred to
Financial Reporting Faculty members only
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
IFRIC 12 Service Concession Arrangements
Accounting guidance for arrangements where a contract is granted for the supply of public services such as roads.
IFRSs referred to by SIC 29
- IFRS 16 Leases
- IAS 1 Presentation of Financial Statements
- IAS 16 Property, Plant and Equipment
- IAS 37 Provisions, Contingent Liabilities and Contingent Assets
- IAS 38 Intangible Assets
- IFRIC 12 Service Concession Arrangements
This page was last updated 4 February 2022
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