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S1192 GB Advanced Lux GAAP : mastering the fundamentals 2nd and 9th February 2018

S1192 - Advanced Lux GAAP : mastering the fundamentals

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This seminar is aimed at professionals looking for a training that provides a working knowledge on accounting and F/S under Lux GAAP.

Objectifs
This seminar aims to give a comprehensive review of Lux GAAP, based on a detailed analysis of its local sources. The purpose is to deal more efficiently with a principles-based set of accounting rules where a detailed guidance is not easily accessible (legal commentaries being in French only) and its lacking for certain items.
Description

  • The real meaning of "Lux GAAP".
  • The legal framework, i.e. accessing and understanding :
    • the commercial law ("Code de Commerce") ;
    • the current amended version of the applicable laws and grand-ducal regulations on the annual accounts and on the consolidated annual accounts;
    • the regulations on the Standard Chart of Accounts ("Plan comptable normalisé") and on the electronic filing of the annual accounts.
  • Comprehensive study of the classic Lux GAAP (with illustrative examples) :
    • the balance sheet and its components ;
    • the profit and loss account and its components ;
    • the (possible) other statements ;
    • presentation and disclosure of information in the financial statements.
  • The alternative use of the IFRS or of the "Lux GAAP at fair value"(legal options). 
  • The use of other GAAP in Luxembourg (legal departure).

Réf. Jour Horaire Prix S'inscrire
S1192 GB 2nd and 9th February 2018 09:00 - 17:00 440 €

Disponible

Presque complet

Complet

Prévu au semestre suivant