General Accounting - Fundamentals - Module 2 - Legal Aspects of Annual Accounts
Upon successful completion of this course, the participant should be able to:
- Understand the requirements under the law relating to the preparation of annual accounts
- Achieve good knowledge of some of the items appearing in annual accounts
- Obtain a basic understanding of the process of voluntary liquidation of a Luxembourg company
- Understanding accounting principles
- Annual accounts
- Criteria for preparing abridged or full accounts
- Disclosure requirements and exemptions
- Share premium, its creation and reduction
- Legal reserve
- Interim dividends
- The requirements of Article 480-2
- Affiliated undertakings and participating interests
- Audit by "Réviseurs d’entreprises"
- The SPF regime
- Participation exemption
- Voluntary liquidation of a Luxembourg company
U wien adresséiert sech d'Formatioun?
- Professionals wishing to familiarize themselves with the legislation relation to annual accounts
- Entry level accounting and auditing professionals
A prior knowledge of double entry bookkeeping and/or previous attendance at the General Accounting Fundamentals course .
At the end of the training, the participants will receive a certificate of participation delivered by the House of Training.
Fir den Inhalt vun der Beschreiwung vun dëser Formatioun ass eleng hiren Auteur, d. h. d'Formatiounsinstitut, verantwortlech House of Training.