Consolidated financial statements & regulatory framework (Lux GAAP and IFRS approaches)
The lecture was delivered by Pierre Donis, Partner, PwC.
In 2011, Sigma Conso teams up with the Luxembourg School for Commerce (LSC) and PwC to offer a lecture series in Luxembourg, covering various aspects of consolidation techniques.
The latest lecture took place on October 11th and dealt with consolidated financial statements & regulatory framework (Lux GAAP and IFRS approaches).
Following aspects were covered: latest updates in Lux GAAP and IFRS impacting companies depending on their profiles and impacting the consolidation composition: articles 309, 310, 312, 313, 336 and IAS 27, 28, 31 as well as IFRS 10, IFRS 11, IFRS 12 and the opinions delivered by the CNC.
