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      date
S1251 GB "PCN 2020" : implementing the new Standard Chart of Accounts 20 janvier 2020,
24th February 2020

S1251 - "PCN 2020" : implementing the new Standard Chart of Accounts

Public cible

Ce séminaire s'adresse aux professionals looking for a working knowledge on the "PCN 2020" implementation (accounting and F/S).

Objectifs
Ce séminaire vise à provide a practical analysis of the differences between the current and the future version of the SCA. Such knowledge should allow the attendant to identify the impacts (accounting and statutory F/S) of the SCA for its accounting practices, and to update the later; subsequently, to use appropriately the flexibility left by the 2020 SCA.
Description

  • Update on the sectoral and individual filing exemptions for the Standard Chart of Accounts (SCA).
  • The 2009 version of the Standard Chart of Accounts.
  • The draft Grand-Ducal Regulation, dated June 22, 2018 :
    • the weaknesses of the SCA's original version for the public administrations ;
    • the discrepancies with the Accounting law (changes in law occured in 2013 and 2015) ;
    • the remedies to the above issues in the said draft regulation, including the automatically generated  B/S and P/L (eCDF).
  • The related eCDF electronic documents. 
  • The available explanatory materials. 
  • Analysis of the differences between the current SCA and the 2020 SCA, i.e. accounts that will be created; suppressed; merged; split; transferred to an other caption of B/S or P/L. 
  • Illustrative examples of accounting treatments (before and after) :
    • acquisition cost of assets ;
    • gain/loss on disposals of assets ;
    • non-distributable reserves ;
    • results of the year ;
    • investment subsidies ;
    • payroll expenses ;
    • other operating income/expenses ;
    • deferred taxes ;
    • etc.
  • The mapping from the SCA to the F/S ("Tableau de passage") :
    • a new component of the F/S filing package ;
    • an new allowance for flexibility?
  • Foreseeable impacts of the 2020 SCA on LUX GAAP for :
    • the public administrations ;
    • the other users.

Notes

A course session is available in French (with the same course material in English).

Réf. Jour Horaire Prix S'inscrire
S1251 GB 20 janvier 2020 13:30 - 17:30 125 €
S1251 GB 24th February 2020 13:30 - 17:30 125 €

Disponible

Presque complet

Complet

Prévu au semestre suivant