Compilation details

AASB Interpretation 129 Service Concession Arrangements: Disclosures (as amended)

Compilation details are not part of Interpretation 129.

This compiled Interpretation applies to annual reporting periods beginning on or after 1 July 2021.  It takes into account amendments up to and including 6 March 2020 and was prepared on 29 October 2021 by the staff of the Australian Accounting Standards Board (AASB).

This compilation is not a separate Interpretation issued by the AASB.  Instead, it is a representation of Interpretation 129 (August 2015) as amended by other pronouncements, which are listed in the table below.

Table of pronouncements

Table of amendments