Luxembourg Basic Accounting Principles

Objectives

The training will enable participants to:

• Understand the Luxembourg accounting principles and key changes since 2010
• Understand the key risk areas common to Private Equity / Real Estate fund structures and related accounting treatments under Luxembourg GAAP
• Prepare Luxembourg GAAP annual accounts
• Apply specific client case studies

Content

• Introduction
• Luxembourg Generally Accepted Accounting Principles
• Preparation of annual accounts (Balance Sheet, Profit or Loss, Equity & Disclosures)
• Preparation of Management report (including financial risk disclosures)
• Luxembourg Standard Chart of Accounts and eCDF filing
• Accounting of equity and debt investments
• Classes of equity shares and capital contributions without issuance of shares
• Interim dividend
• Hybrid financial instruments
• Derivatives
• Consolidation requirements
• Conclusion

Speakers

Our speakers belong to both our specialised and complementary teams and as such cover all legal, regulatory, taxation and advisory aspects of doing business in Luxembourg. We invite you to check our training agenda where the speakers are listed on each training session.

Target Group

The workshop is essential for individuals within your organization who need to have a thorough knowledge of Luxembourg accounting principles.

Duration

​4 hours.

Language

English

For more information, please contact us by e-mail at institute@arendt.com