Cours du soir C2013 - Introduction to fund accounting

Public cible

Anyone wishing to apply and to develop their technical knowledge.

Objectives

  • Find out the basic differences between the general accounting for commercial companies and the Fund Accounting. What is a Net Asset Value for UCITS and for Alternative Investment Funds.
  • Understand the specificities of the umbrella funds and the multiple classes of shares/units and differences between UCITS and AIF accounting rules and reports (LUX GAAP).
  • Gain understanding on the operations on portfolio for UCITS, including valuation rules and their accounting.
  • Understand specificities of investments of AIF including valuation method and accounting rules under LUX GAAP and understand the impact of these transactions on NAV of UCITS and AIF.
  • Gain understanding on the operations on Fund capital for UCITS and their accounting.
  • Gain understanding of capital transactions for AIF (calculation rules and accounting).
  • Gain understanding of the impact of these transactions on NAV.
  • Perform calculation of the Net Asset Value of investment funds.
  • Consider the estimation and provision of the investment fund fees and charges (type, agreements, calculation method, etc.).
  • Perform calculation of the Net Asset Value of investment funds.

Prerequisites

Successful completion of the module « General Accounting : current operations » (C2001), « General accounting : year-end operations » (C2003) or proof of equivalent certified knowledge. It is also recommended to have knowledge of UCITS and AIF.

Sessions

23.09.2025
MA
Cours en présentiel
Luxembourg
180 €
24.02.2026
MA
Cours en présentiel
Luxembourg
180 €