Part 2

Accounting and Tax for Company Secretaries (M5/S3 CoSec Cert)

Part 2

Proposed by
  • Legal & regulatory aspects of accounting & financial reporting

  • Accounting, tax & financial reporting as a set of legal & regulatory requirements;

  • The Luxembourg accounting framework: LUX GAAP, LUX GAAP-JV, IFRS-EU;

  • The categorization of entities into small, medium, large and PIE: practical implications;

  • Independent audit of financial information : réviseur d’entreprises agréé vs. commissaire

  • The Luxembourg tax approach: a quasi-dependent approach;

  • Understanding the concept & implication of book-to-tax differences;

  • Filing obligations: RCS, ACD, AED, CSSF, BCL;

  • Illustrative examples

  • The components of financial statements and annual report

  • The primary financial statements

  • The other financial statements

The reports related to financial statements

The audit function

About The Author

Practical Info

17/09/2019 11:00 (Europe/Luxembourg)
1 hour 45 minutes