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Luxembourg
Tiberghien Advocaten
Luxembourg government launched the first step of a reform of the Luxembourg accounting legal framework. The main objective is to consolidate into one single law the Luxembourg accounting rules...
ELVINGER HOSS PRUSSEN, société anonyme
On 29 November 2023, the CSSF published an update to the FAQ concerning CSSF Circular 22/811 on UCI Administrators ("UCIA Circular") by adding questions 3.3, 4 and 5.
Bonn & Schmitt
The purpose of this bill is to overhaul the Luxembourg accounting law applicable to companies. This reform aims to modernize Luxembourg accounting law by making it more readable...
Loyens & Loeff
Luxembourg reshapes its accounting laws by: covering all accounting obligations in a single law endorsing concepts of the Directive 2013/34/EU on annual financial statements, consolidated financial statements...
Luther S.A.
In order to allow financial market participants to fully explore and take advantage of the opportunities offered by the distributed ledger technology (DLT), which at the same time tackles...
ELVINGER HOSS PRUSSEN, société anonyme
On 30 June 2021, the CSSF updated its FAQ on the Luxembourg law of 12 July 2013 on alternative investment fund managers ("AIFM Law") to state that Section 14, L2 of the ...
ELVINGER HOSS PRUSSEN, société anonyme
On 30 June 2021, the CSSF updated its FAQ on the Luxembourg law of 12 July 2013 on alternative investment fund managers (the "AIFM Law") to state that Section 14...
ATOZ
On 7 May 2020, the Luxembourg Parliament passed the draft law n°7540 which relates to the extension of certain deadlines relating to accounting obligations of entities of the financial...
KPMG Luxembourg
Several major new IFRS standards have become effective recently or will do so soon and, as is the case for every new standard ...
KPMG Luxembourg
Will IFRS 9 end up discouraging investors? I asked that question in another article a few months ago in a discussion of the new requirements, which relate to the accounting treatment of equity investments under IFRS 9.
KPMG Luxembourg
As I'm sure everyone is well aware, IFRS 16 is now effective for annual periods beginning on or after 1 January 2019.
KPMG Luxembourg
In my last article, I discussed how the IASB aims to significantly improve financial statement disclosures and to provide the preparers with clearer guidance on applying the requirements set out in accounting standards.
KPMG Luxembourg
Reserved, technical, conservative… is generally what comes to mind when picturing the writer of an accounting standard.
KPMG Luxembourg
Not too long ago, the hype around digital currencies exploded, with bitcoin being the flagship cryptocurrency in popular conversation.
KPMG Luxembourg
Tuning up the communication of financial reporting is the main project of the International Accounting Standards Board (IASB) at the moment.
KPMG Luxembourg
After IFRS 9 Financial Instruments amended the accounting treatment of equity investments, the International Accounting Standards Board (IASB) decided that such investments are, by default...
KPMG Luxembourg
The International Accounting Standards Board (IASB) has recently updated its definition of "material" as it appears in IAS 1 and IAS 8
KPMG Luxembourg
Without a framework for preparing financial statements, accounting standards would develop in a random, haphazard way, in reaction to arising issues.
KPMG Luxembourg
Yup, you guessed what it is: discount rate.
Loyens & Loeff
The Luxembourg accounting laws do not require an SLP to prepare and publish annual accounts. However, an SLP that qualifies as Alternative Investment Fund ("AIF")...
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