Advanced Lux GAAP - complex accounting treatments and financial reporting disclosures (S1204) - distance learning

Blended learning

À qui s'adresse la formation?

This seminar is aimed at professionals having an understanding of Lux GAAP (see training S1192) and willing to develop their knowledge.


16,00 heure(s)

Langues(s) de prestation


Prochaine session


Provide workable solutions derived from the local accounting practice (including the "plan comptable normalisé" or PCN) or from other GAAP (insofar the latter can be adapted to the Luxembourg GAAP). It includes exercises or illustrative materials on the accounting treatment and on the annual accounts' disclosure.


  • Analysis of selected balance-sheet items:
    • rights in immovable property (the "droits réels immobiliers")
    • finance lease
    • specific value adjustments on shares
    • specific value adjustments on other securities
    • optional use of fair-value of non-financial assets
    • optional use of fair-value of financial assets
    • provision for pension
    • specific value adjustments on financial liabilities
  • Analysis of selected profit and loss account items:
    • specific issues with revenue recognition
    • financial income and expenses
    • foreign currencies' translation versus similar transactions
    • deferred taxes

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