NZ SIC-29

Service Concession Arrangements: Disclosures


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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: Feb 2018

New version not yet mandatory

  • NZ SIC-29 – This version is effective for reporting periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: Dec 2012

    Date compiled to: Jan 2026

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