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Latest recommendations of the Luxembourg Accounting Board: all you need to know!

2 heure(s)

Objectifs

Keeping up with the latest doctrine is an important part of the job of every accounting expert. Since a few years, the number of recommendations issued by the CNC is increasing and is tackling important topics on which the accounting law is silent. Which currency can be used as a presentation currency and how to convert at year-end? What is the impact in case of a change of accounting method? These are 2 examples of the questions this module will address and answer using the CNC recommendations and our experts' market experience.

Content:

This training aims at giving you all the information and latest doctrine issued by the Luxembourg Accounting Board ("Commission des Normes Comptables" or "CNC").
This training will be delivered by experts who will share their view and their experience on the market impact in terms of accounting.

Contenu

This training will cover several recommendations on the following topics:

  • Sales subject to a condition precedent and sequestration of part of the selling price: implications for the seller
  • Change in accounting methods, valuation method and accounting estimates
  • Correction of errors
  • Bookkeeping currency and presentation currency of the annual accounts, accounting treatment of transactions and balances denominated in foreign currencies.

Public cible

A qui s'adresse la formation?

  • Accountants
  • Chartered accountants
  • Fiduciaries staff
  • Internal and external auditors
  • CFO
  • Heads of accounting
  • Financial controllers

Informations supplémentaires

This training is coordinated by Alexandre Leleux, Partner in the accounting and tax compliance services of PwC Luxembourg, Damien Brunet and Gregory Beauchesne, Senior Managers in the Accounting Technical team.

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 sectors. He has over 16 years of experience in audit and accounting.
His primary area of expertise is the preparation of financial statement under LuxGAAP, conversion from GAAP to GAAP and production of various reporting (CSSF, BCL,...) to ensure the accounting compliance of operational companies, management companies and international and private equity structures.
Alexandre is also the head of the LuxGAAP technical team of PwC Luxembourg advising multinational clients on the accounting queries.
He is member of the editorial Board of ACE, an accounting, tax and audit professional magazine in Luxembourg.

????Damien is a senior manager in the accounting and tax compliance practice of PwC Luxembourg and the coordinator of the Luxembourg Technical Accounting group where he deals on a day to day basis with complex LuxGAAP transactions. He is also responsible of the eAccounts solution, a PwC’s online tool for the preparation and filing of annual accounts. He is Certified Chartered Accountant in Luxembourg and Chartered Accountant in France. He is also the president of the training’s commission at the OEC.

Grégory is a senior manager in the PwC's tax management and accounting services department. He is specialised in the preparation of financial statements and tax returns of international structures and operational companies.
Grégory is also member of the Accounting Technical team- LuxGAAP at PwC Luxembourg, where he deals on a daily basis with accounting technical issues.

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Le contenu de ce descriptif de formation est de la seule responsabilité de son auteur, l'organisme de formation PwC's Academy.

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Organisation Formation inter-entreprise
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