Séminaire S-FC0015 - Advanced Lux GAAP: Mastering the fundamentals

Public cible

All professionals looking for a training that provides a working knowledge of accounting under Lux GAAP.

Objectives

  • Give a comprehensive review of Lux GAAP, based on a detailed analysis of its local sources.
  • Deal more efficiently with a principle-based set of accounting rules where a detailed guidance is not easily accessible (legal commentaries being in French only).

Content

  • The real meaning of "Lux GAAP".
  • The legal framework, i.e. accessing and understanding:
    • the commercial law ("Code de Commerce");
    • the company law;
    • the current amended version of the applicable laws and grand-ducal regulations on;
    • the annual accounts and on the consolidated annual accounts;
    • the regulation on the Standard Chart of Accounts and on the electronic filing of the annual accounts.
  • The alternative use of the IFRS or of the "Lux GAAP at fair value"(legal options). 
  • The use of other GAAP in Luxembourg (legal departure).
  • Comprehensive study of the classic Lux GAAP (walk through the balance sheet and the profit and loss account with illustrative examples of key valuation rules).

Sessions

11.11.2024
LU
Cours en présentiel
Luxembourg
440 €