Séminaire S-FC0017 - Advanced Lux GAAP: Financial and non-financial reporting disclosures, including rights and commitments

Public cible

Professionals looking for a training that provides a working knowledge on F/S under Lux GAAP.


Give a comprehensive review of Lux GAAP, based on a detailed analysis of its local sources. The purpose is to deal more efficiently with a principles-based set of accounting rules where a detailed guidance is not easily accessible (legal commentaries being in French only) and where certain items are lacking.


  • Financial disclosures:
    • Influences of the general accounting principles;
    • Requirements of section 8  of the Accouting law (art. 65 seq.);
    • Requirements of related articles existing in other sections of the Accounting law;
    • Requirements of other laws and régulations.
  • How to deal with a legal requirement expressed in general terms/the absence of accounting best practices?
  • Comprehensive review of the rights and commitments:
    • Guarrantees, pledges and similar collaterals;
    • Technical guarantees;
    • Finance lease;
    • Forward contracts;
    • Option contracts;
    • Other rights and commitments.
  • Comprehensive review of the related party transactions.
  • Non-financial disclosures: elements existing in:
    • the notes to the annual accounts;
    • the management report;
    • the payments to governements report.
  • Illustrative examples will be used to set up an interactive discussion.


A course session is available in French (with the same course material in English).


Il n'y a pas de cours de prévu dans les prochains jours.