• 2024 Issued Standards – SIC 29
  IFRIC and SIC Interpretations are available in the 2024 Issued Standards, which include all amendments issued up to and including 31 December 2023.

Registration is required to access the free version of the Issued Standards. This version does not include additional documents that accompany the full standards (such as illustrative examples, implementation guidance and basis for conclusions).

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.

• IAS 1 Presentation of Financial Statements
• IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
• IAS 12 Income Taxes
• IFRIC 12 Service Concession Arrangements