Advanced Lux GAAP - mastering the fundamentals (S1192) - distance learning
Give a comprehensive review of Lux GAAP, based on a detailed analysis of its local sources. The purpose is to deal more efficiently with principle-based set of accounting rules where a detailed guidance is not easily accessible (legal commentaries being in French only) and its lacking for certain items.
- 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 regulations on the Standard Chart of Accounts ("Plan comptable normalisé") and on the electronic filing of the annual accounts.
- Comprehensive study of the classic Lux GAAP (with illustrative examples):
- the balance sheet and its components;
- the profit and loss account and its components;
- the other statements (legal options).
- 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).
A qui s'adresse la formation?
This seminar is aimed at all professionals looking for a training that provides a working knowledge on accounting and F/S under Lux GAAP.
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.