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SIC 29 Disclosure – Service Concession Arrangements

SIC 29 prescribes the disclosure requirements for each of the parties to the agreement.

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Summary

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.

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.

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