Advanced Lux GAAP: complex accounting treatments and financial reporting disclosures (S1204)
To provide workable solutions derived from the local accounting practice and from neighbouring countries GAAP which are commonly used in Luxembourg (insofar they are compliant or can be adapted to the Luxembourg laws).
Analysis of selected balance-sheet items:
- rights in immovable property (the droits réels immobiliers);
- finance lease;
- specific value adjustments on shares;
- fair-value of non-financial assets;
- fair-value of financial assets;
- provision for pension;
- deferred taxes.
Analysis of selected notes to the annual account:
- rights and commitments;
- related parties' transactions.
Analysis of the Standard Chart of Accounts (the Plan comptable normalisé or PCN):
- background of the PCN: mandatory or not?
- it's relationship with the accounting;
- it's relationship with the annual accounts.
A qui s'adresse la formation?
All professionals having a basic knowledge of Lux GAAP and looking for additional guidance on areas of the financial reporting which are only covered in broad terms in the laws and regulations and on hot topics resulting from recent changes in the legislation.
Le contenu de ce descriptif de formation est de la seule responsabilité de son auteur, l'organisme de formation Luxembourg Lifelong Learning Centre de la Chambre des salariés.