Training Session

Oct 2, 2018
9:00 AM


Oct 2, 2018
5:00 PM
Where ?
Arendt House
41A, Avenue John F. Kennedy
L-2082 Luxembourg-Kirchberg
Who ?


The objective of the training is to give the attendants a general overview of IFRSs applicable to the private equity sector.


  • Introduction to IFRS
  • General features/Interaction with Lux GAAP and specific provisions applicable to private equity funds
  • Component of financial statements under IFRS (IAS 1/IAS 7)
  • Consolidation and exemption/exception for investment entities (IFRS 10, 11, 12, IAS 27 and IAS 28)
  • Related Party Disclosures (IAS 24)
  • Revenue Recognition (IFRS 15)
  • Financial instruments (recognition, classification, measurement, impairment, presentation) (IAS 39 vs IFRS 9, IAS 32, IFRS 13, IFRS 7)
  • Effects of Changes in Foreign Exchange Rates (IAS 21)


Yvan Stempnierwsky (Of Counsel, Tax Law, in charge of the Financial Reporting & Accounting Standards Practice, Arendt & Medernach).

Target Group

This training is of interest for internal and external prepares of financial statements, auditors...


1 day






For any information, please contact us by e-mail

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Yvan Stempnierwsky

Yvan Stempnierwsky is a member of the Tax Law practice at Arendt & Medernach where he is in charge of the Financial Reporting and Accounting Standards practice. He advises clients on the accounting treatment of complex transactions (hybrid financial instruments, derivatives, revenue recognition issues, consolidation, leasing transactions, real estate, restructuring, acquisition of shares, share buy-backs, accounting requirements for funds, FX transactions, etc.) under Luxembourg Generally Accepted Accounting Principles (GAAP), Belgian GAAP, European Accounting Law,  International Financial Reporting Standards (IFRS), Not-for Profit Accounting Law and Public Sector Accounting Law. Yvan also p...

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