Dauer

16,00 Stonn(en)

Sprooch(e) vun der Déngschtleeschtung

Nächst Sessioun

28.09.2026

Detailer gesinn

Plaz

Luxembourg

Präis

650,00€

Wien organiséiert dës Formatioun?

Fondation créée en 2015 par la Chambre de Commerce et l’Association des Banques et Banquiers Luxembourg (ABBL), la House of Training est un organisme agréé de formation professionnelle continue qui s'engage à contribuer activement à la compétitivité et à l'attractivité du Luxembourg en développant les compétences de ceux qui font vivre son économie.

Méi gesinn

Den Inhalt vun dëser Säit ass net op Lëtzebuergesch verfügbar

U wie riicht sech d'Formatioun?

This is a specialist course for people working with and wishing to develop their understanding of accounting, consolidation and financial reporting for Real Estate Investment Products, including Financial Controllers, Accountants, Auditors, Administrators etc.

Ziler

The objective of this training module is to provide the participants with an applied understanding of the specificities of fund accounting for real estate investment funds. This module is taught by a team of trainers who are recognized experts in their field. This is an advanced course for which the participants are expected to possess existing experience in fund accounting. This training is not a general accounting course and requires a minimum understanding of general accounting concepts either under Lux GAAP or IFRS.

Inhalt

Day 1:
- Introduction
- Overview of key elements and comparisons
- Revenue recognition / Lease accounting (IAS 17)
- Accounting for service charges (IAS 18)
- Accounting for investment properties (IAS 40)
- Investment property under construction (IAS 40)
- Accounting for trading properties (IAS 2)
- Currency accounting (IAS 21)
Day 2:
- Financial liabilities
- Hedging Accounting
- Accounting for performance fees
- Recap - Comparison Lux-GAAP, IFRS, INREV, EPRA
- Accounting for income tax (IAS 12)
- Consolidation
- Reporting on non-GAAP data (INREV / EPRA)