Lux GAAP vs IFRS: Schlëssel Ähnlechkeeten an Ënnerscheeder
4 Stonn(en)
Ziler
International Financial Reporting Standards ("IFRS") hunn Dynamik an Europa gewonnen. D'Globaliséierung vu Geschäfter a Finanzen huet zwangsleefeg zu Appellen gefouert fir e gemeinsame Set vu qualitativ héichwäerteg, global Comptabilitéitsnormen. IFRS gouf an de leschte Joren erfollegräich a bal honnert Länner ugeholl.
Lëtzebuerg ënnerstëtzt aktiv d'Entwécklung vun dësen internationale Comptabilitéitsnormen an zënter 2010 ass d'Optioun fir IFRS ze benotzen, wéi se vun der Europäescher Unioun ugeholl goufen fir d'Virbereedung vu Stand-alone a Konsolidéierungskonten vun net-notéierte Firmen an nationalt Gesetz agefouert.
Dofir, d'SchlësselËnnerscheeder tëscht dësen zwee Kaderen ze beherrschen an d'Risiken a Méiglechkeeten z'identifizéieren verbonne mat der Adoptioun vun dësem oder deem Comptablesstandard ass essentiell fir Comptabilitéitspraktiker.
Um Enn vun dëser Formatioun kënnen d'Participanten:
- d'Grondprinzipien vu béide Kaderen erklären;
- d'Haaptdifferenzen tëscht den zwee Kaderen verstoen;
- beschreiwen d'Schlësselpunkte wann Dir vun engem Kader an deen aneren passéiert.
Inhalt
1. Aleedung
2. Presentatioun vun finanziell Aussoen
- 2.1 Allgemeng Ufuerderunge
- 2.2 Bilan - Erklärung vun der finanzieller Positioun
- 2.3 Gewënn a Verloscht Kont - Erklärung vun ëmfaassend Akommes
- 2.4 Erklärung vun Ännerung am Eegekapital
- 2.5 Ausso vun boer Flux
3. Main Bilan Elementer
- 3.1 Matière Verméigen
- 3.2 Immaterielle Verméigen a Goodwill
- 3.3 Finanziell Verméigen
- 3.4 Inventaire
- 3.5 Eegekapital vs Scholdinstrumenter
- 3.6 Dispositiounen a Viraussetzunge Verbëndlechkeete
4. Main Gewënn a Verloscht Konten Elementer
- 4.1 Recetten Unerkennung
- 4.2 Ausgaben Unerkennung
Zilgrupp
U wien adresséiert sech d'Formatioun?
- Chartered accountants
- Auditors
- Participants must have a minimum knowledge of IFRS to follow this course. For beginners, we suggest the course IFRS - Fundamental concepts
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Virkenntnesser
Partcipants must have a minimum knowledge of IFRS to follow this course. For beginners, we suggest the course IFRS - Fundamental Concepts.
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Evaluatioun
Certificat, Diplom
An attendance certificate will be sent to participants.
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Zousätzlech Informatiounen
This training is coordinated by Alexandre Leleux, Partner in the accounting and tax compliance practice of PwC Luxembourg and Damien Brunet, 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.
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 Lux GAAP transactions. He is also responsible of the e-accounts solution, a PwC’s online tool for the preparation and filing of annual accounts. He is CCA (Certified Chartered Accountant) in Luxembourg and chartered accountant in France. He is also the president of the training’s commission at the OEC.