SIC 29 Disclosure - Service Concession Arrangements
Published December 2001. Effective 31 December 2001.
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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.
Which version of the interpretation?
'Which version of the interpretation?' is only available to members of the Financial Reporting Faculty. Please note that to access electronic versions of IFRS through the links in these standard trackers you need to have first logged into eIFRS.
|Annual period starts
||Effective version of standard
||Notes on amendments|
|On or after 1 January 2019||SIC 29 2019 Required Standards
||Includes amendments 1
|1 January 2016 – 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 2019 Required Standards.
Full access to details of all the amendments is only available to Financial Reporting Faculty members. Find out how to join the faculty.
- IFRS 16 Leases amendment to SIC 29*
The following interpretation refers to SIC 29
IFRSs referred to by SIC 29
This page was last updated 21 March 2019
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