Service Concession Arrangements: Disclosures

Requires disclosures additional to those required by other NZ IFRSs about service concession arrangements.

  • NZ SIC-29 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early application permitted)

    Date of issue: Nov 2012

    Date compiled to: 28 Feb 2018

*Additional Material is restricted to those with NZ-assigned IP addresses only.