Fair value regimes under Lux GAAP Accounting Law of 19 December 2002

Formation inter-entreprise

À qui s'adresse la formation?

  • Members of accounting departments
  • Accountants, accounting staff and fiduciary staff
  • Internal and external auditors
  • Financial controllers
  • Financial analysts

Niveau atteint



2,00 heure(s)

Langues(s) de prestation


Prochaine session


  • Are investments in affiliated undertakings eligible to Fair Value ("FV") regime Lux GAAP? What about buildings?
  • What would be the impact on my disclosures?
  • Where shall I record the unrealised gain? Is this gain available for distribution? Aren't they any derogations?

That's the kind of questions Lux GAAP practitioners may wonder.

Since 2010, the legislator introduced the possibility to opt for the FV regimes in the 19 December 2002 accounting Law: the annual accounts prepared on that basis are still compliant with Lux GAAP requirements.

This 2 hours training will give you an overview of the different regimes as well as answers to frequently asked questions regarding the disclosure, distribution and allocation impacts induced by the implementation of a FV regime.
By the end of the course, you will be able to:

  • understand the different FV regimes existing in accounting Law;
  • explain the limits and conditions to refer to FV regimes under Lux GAAP;
  • understand the practical aspects in relation with the FV regimes.


  • Introduction
  • Lux GAAP FV regimes: overview
  • Lux GAAP FV regimes: practical aspects

Informations supplémentaires

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.

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