New Zealand Equivalent to SIC Interpretation 29

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

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Applicable for reporting periods as indicated.

• 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

  Download

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

  Download

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