Fair Value Regime ënner Lux GAAP Comptabilitéitsgesetz vum 19. Dezember 2002
2 Stonn(en)
Ziler
- Sinn Investitiounen an affiliéierten Entreprisen berechtegt fir Fair Value ("FV") Regime Lux GAAP? Wat iwwer Gebaier?
- Wat wier den Impakt op meng Verëffentlechungen?
- Wou soll ech der unrealized Gewënn Rekord? Ass dëse Gewënn verfügbar fir Verdeelung? Sinn et keng Derogatiounen?
Dat ass d'Aart vu Froen déi Lux GAAP Praktiker sech stellen.
Zënter 2010 huet de Gesetzgeber am Comptabilitéitsgesetz vum 19. Dezember 2002 d'Méiglechkeet fir d'FV-Regime ze wielen. D’Joreskonten, déi op esou enger Basis ausgeschafft sinn, entspriechen zënterhier nach ëmmer de Lux GAAP Ufuerderunge.
Dës 2 Stonne Training gëtt Iech en Iwwerbléck iwwer déi verschidde Regime wéi och Äntwerten op dacks gestallte Froen iwwer d'Offenbarung, d'Verdeelung an d'Allokatiouns-Auswierkunge vun der Ëmsetzung vun engem FV-Regime.
Um Enn vum Cours kënnt Dir:
- déi verschidde FV Regimer, déi am Comptablesgesetz existéieren, verstoen;
- d'Limiten a Konditioune erklären fir op FV Regime ënner Lux GAAP ze referenzéieren;
- déi praktesch Aspekter am Zesummenhang mat de FV-Regime verstoen.
Inhalt
- Aféierung
- Lux GAAP FV Regimer: Iwwersiicht
- Lux GAAP FV Regimer: praktesch Aspekter
Zilgrupp
U wien adresséiert sech d'Formatioun?
- Members of accounting departments
- Accountants, accounting staff and fiduciary staff
- Internal and external auditors
- Financial controllers
- Financial analysts
|
Zousätzlech Informatiounen
This training is coordinated by Alexandre Leleux, Partner in the accounting and tax compliance practice of PwC Luxembourg and Grégory Beauchesne, Senior Manager in the accounting technical team, in charge of the Luxembourg GAAP trainings.
The training will be presented by experts in the accounting field.
Alexandre is a partner of our ECF practice, active in the accounting and tax compliance of international tax structures, operational companies, real estate and private equity sector. He has over 16 years of experience in audit and accounting. His primary area of expertise is the preparation of financial statement under Lux GAAP, the conversion from GAAP to GAAP and the preparation of various reporting (CSSF, BCL,...) to ensure the accounting compliance of operational companies, management companies and international and private equity structures. He is also the head of the Lux GAAP technical team of PwC Luxembourg advising multinational clients on the accounting queries from tax, audit and advisory departments of PwC Luxembourg and other PwC offices. He is also member of the editorial board of ACE, an accounting, tax and audit professional magazine in Luxembourg.
After 4 years as auditor in real estate sector, Grégory is senior manager in the tax management and accounting services department where he is specialised in the preparation of financial statements and tax returns for international structures and operational companies.
Grégory is also member of accounting technical team - Lux GAAP at PwC Luxembourg, where he deals on day to day basis with accounting technical issues.