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S1204 GB Advanced Lux GAAP : complex accounting treatments and financial reporting disclosures 26th March 2018

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

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This seminar is aimed at professionals having a basic understanding of Lux GAAP who are willing to develop their knowledge.

Objectifs
This seminar aims to provide workable solutions derived from the local accounting practice or from other GAAP (insofar the latter can be adapted to the Luxembourg general accounting principles). It includes exercices and illustrative materials on the accounting treatment or on 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 ;
    • optionnal use of fair-value of financial assets ;
    • value adjustments on debtors ;
    • provision for pension ;
    • specific issues with revenue recognition ;
    • deferred taxes.
  • Analysis of selected notes to the annual account :
    • rights and commitments ;
    • related parties' transactions.
  • Analysis of the Standard Chart of Accounts in relation with the financial statements (the "plan comptable normalisé" or PCN) :
    • background of the PCN : mandatory or not ?
    • its relationship with the accounting ;
    • its relationship with the annual accounts.

Réf. Jour Horaire Prix S'inscrire
S1204 GB 26th March 2018 09:00 - 17:00 220 €

Disponible

Presque complet

Complet

Prévu au semestre suivant