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PCN 2020: implementing the new Standard Chart of Accounts (S1251)

6 hour(s)

Objectives

This seminar provide a practical analysis of the differences between the current and the future version of the SCA. Such knowledge should allow the attendant to identify the impacts (accounting and statutory F/S) of the SCA for its accounting practices, and to update the later; subsequently, to use appropriately the flexibility left by the 2020 SCA.

Content

  • Update on the sectoral and individual filing exemptions for the Standard Chart of Accounts (SCA).
  • The 2009 version of the Standard Chart of Accounts.
  • The draft Grand-Ducal Regulation, dated June 22, 2018:
    • the weaknesses of the SCA's original version for the public administrations
    • the discrepancies with the Accounting law (changes in law occured in 2013 and 2015)
    • the remedies to the above issues in the said draft regulation, including the automatically generated B/S and P/L (eCDF).
  • The related eCDF electronic documents.
  • The available explanatory materials.
  • Analysis of the differences between the current SCA and the 2020 SCA, i.e. accounts that will be created; suppressed; merged; split; transferred to an other caption of B/S or P/L.
  • Illustrative examples of accounting treatments (before and after):
    • acquisition cost of assets
    • gain/loss on disposals of assets
    • non-distributable reserves
    • results of the year
    • investment subsidies
    • payroll expenses
    • other operating income/expenses
    • deferred taxes
    • etc.
  • The mapping from the SCA to the F/S ("Tableau de passage"):
    • a new component of the F/S filing package
    • an new allowance for flexibility?
  • Foreseeable impacts of the 2020 SCA on LUX GAAP for:
    • the public administrations
    • the other users.

Target group

Who is the course aimed at?

Professionals looking for a working knowledge on the "PCN 2020" implementation (accounting and F/S).

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