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.


  • 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).


  • 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).


Cours en présentiel
440 €