ICAEW.com works better with JavaScript enabled.

SIC 29 Disclosure - Service Concession Arrangements

Published December 2001. Effective 31 December 2001.

Become a Financial Reporting Faculty member

Find out more about the benefits of membership and joining details.

Join now

Contents

Free to view

Financial Reporting Faculty members only

Synopsis

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.

Recent amendments

Full access to details of all the amendments is only available to Financial Reporting Faculty members. Find out how to join the faculty.

  1. 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

How standards trackers work

Financial Reporting Faculty members get full access. Login to get the version of the standard relevant to specific time periods via eIFRS.

ICAEW members and non-members can view a brief synopsis, amendments and details of current proposals.