General Accounting - Fundamentals: Module 2 - Legal Aspects of Annual Accounts
ComptabilitéDescription
Objectives
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
Programme
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
Target Audience
Professionals wishing to familiarize themselves with the legislation relation to annual accounts
Entry level accounting and auditing professionals
Prerequisites
A prior knowledge of double entry bookkeeping and/or previous attendance at the General Accounting Fundamentals course.
Conditions
Course Material
Please note that for environmental reasons no paper version of the training material will be provided for your training. The course material can be downloaded free of charge via your portal before the start of the course (download the Client Portal User’s Guide here). You will be able to view it on the screen of your mobile device or print it if necessary. If your registration has been made by a training manager of your company please contact him/her so that he/she can give you access to it or send it to you.
Certificate
At the end of the training, the participants will receive a certificate of participation delivered by the House of Training.
Location
L-1615 Luxembourg
Luxembourg
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