- Payment Terms: Enquire
- Duration / Course length: 5 Days
- Starting Date: Enquire About It
- Timings: Enquire
Course details
Luxembourg legal and regulatory framework- Luxembourg regulatory framework and IFRS
- Exemptions and exclusions
- Content and closing date of the financial statements
Determination of consolidation
- General Principles
- Subsidiaries, joint ventures and associated companies
- Determination of the percentage of control
- Special treatment of special purpose entities
Basis of consolidation
- General Principles
- Fully consolidated subsidiaries
- Proportional consolidation of joint ventures
- Equity Associates
- Determination of percentage interest
Operations prior to consolidation
- Standardisation of accounting principles and policies
- Standardisation of closing dates
- Identification and recognition of deferred taxes
- Entities abroad and issue of foreign currency
Stages of consolidation
- Elimination of balances and transactions within a company
- Treatment of own shares
- Treatment of changes in scope of consolidation (acquisitions and disposals)
Presentation and content of financial statements
- Luxembourg accounting principles
- IFRS in the specific context of the preparation of consolidated financial statements
Updated on 16 May, 2024
Eligibility / Requirements
There are no eligibility requirements to attend this course.
About Convertas
CONVERTAS is a reliable advisory firm, helping organizations develop their activities to align with their objectives adopting the best practices.
Our trainings and workshops cover all areas of business including Management,Soft Skills and Human Resourses Management, Marketing and Sales, Accounting and Finance, Procurement and Logistics, targeting organizations, managers and employees. Whether in-house or public, trainings are organized with the highest qualified trainers.
Our methodology relies more on the use of audio-visual impact which is more effective than the lecture style. Presentations, videos and simulations methods have proven to be very effective for people to remember.
Moreover, doing and teaching are the best vehicles for learning and remembering. This includes involving the trainee in the teaching process by interacting, through completing worksheets and inciting to explain and present what is acquired.
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