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      date
S1204 GB Advanced Lux GAAP : complex accounting treatments and financial reporting disclosures 12th December 2018,
28th June 2019

S1204 - Advanced Lux GAAP : complex accounting treatments and financial reporting disclosures

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

Objectifs
This seminar aims to 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 exercices or illustrative materials on the accounting treatment and on the annual accounts' disclosure.
Description

  • Analysis of selected balance-sheet items :
    • rights in immovable property (the "droits réels immobiliers") ;
    • finance lease ;
    • specific value adjustments on shares ;
    • optional use of fair-value of non-financial assets ;
    • optional use of fair-value of financial assets ;
    • provision for pension ;
    • specific issues with revenue recognition ;
    • foreign currency translation versus transactions ;
    • deferred taxes.
  • Analysis of selected notes to the annual accounts :
    • rights and commitments ;
    • related parties' transactions.

Réf. Jour Horaire Prix S'inscrire
S1204 GB 12th December 2018 09:00 - 17:00 220 €
S1204 GB 28th June 2019 09:00 - 17:00 220 €

Disponible

Presque complet

Complet

Prévu au semestre suivant