REIF Advanced - Accounting for Real Estate Investment Products

Inter-company training

Who is the training for?

This is a specialist course for people working with and wishing to develop their understanding of accounting, consolidation and financial reporting for Real Estate Investment Products, including Financial Controllers, Accountants, Auditors, Administrators etc.

Duration

16,00 hours(s)

Language(s) of service

EN

Next session

24.03.2025
Location
Luxembourg

Price

650,00€

Goals

The objective of this training module is to provide the participants with an applied understanding of the specificities of fund accounting for real estate investment funds. This module is taught by a team of trainers who are recognized experts in their field. This is an advanced course for which the participants are expected to possess existing experience in fund accounting. This training is not a general accounting course and requires a minimum understanding of general accounting concepts either under Lux GAAP or IFRS.

Contents

  • Day 1:
    • Introduction
    • Overview of key elements and comparisons
    • Revenue recognition / Lease accounting (IAS 17)
    • Accounting for service charges (IAS 18)
    • Accounting for investment properties (IAS 40)
    • Investment property under construction (IAS 40)
    • Accounting for trading properties (IAS 2)
    • Currency accounting (IAS 21)
  • Day 2:
    • Financial liabilities
    • Hedging Accounting
    • Accounting for performance fees
    • Recap - Comparison Lux-GAAP, IFRS, INREV, EPRA
    • Accounting for income tax (IAS 12)
    • Consolidation
    • Reporting on non-GAAP data (INREV / EPRA)

Next session

Datum
City
Language and price
24.03.2025

25.03.2025
Luxembourg
EN 650,00€
30.09.2025

01.10.2025
Luxembourg
EN 650,00€
11.11.2025

12.11.2025
Luxembourg
EN 650,00€

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