General Accounting - Fundamentals - Module 2 - Legal Aspects of Annual Accounts

Inter-company training

Who is the training for?

  • Professionals wishing to familiarize themselves with the legislation relation to annual accounts
  • Entry level accounting and auditing professionals

Duration

12,00 hours(s)

Language(s) of service

EN

Next session

Prerequisites

A prior knowledge of double entry bookkeeping and/or previous attendance at the General Accounting Fundamentals course .

Goals

Upon successful completion of this course, the participant should be able to:

  • Understand the requirements under the law relating to the preparation of annual accounts
  • Achieve good knowledge of some of the items appearing in annual accounts
  • Obtain a basic understanding of the process of voluntary liquidation of a Luxembourg company

Contents

  • Understanding accounting principles
  • Annual accounts
    • Criteria for preparing abridged or full accounts
    • Disclosure requirements and exemptions
  • Share premium, its creation and reduction
  • Legal reserve
  • Interim dividends
  • The requirements of Article 480-2
  • Affiliated undertakings and participating interests
  • Audit by "Réviseurs d’entreprises"
  • The SPF regime
  • Participation exemption
  • Voluntary liquidation of a Luxembourg company

Certificate, diploma

At the end of the training, the participants will receive a certificate of participation delivered by the House of Training.

Organization contact details

House of Training

These courses might interest you