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Publication of the interview “Luxembourg accounting law faces overhaul”

Publication of CNC Q&A 26/037

Renewal of the terms of office of the members of the GIE CNC Management Board, election of a new Chair and appointment of a new Secretary to the Board

Publication of Directive (EU) 2026/470, known as “Omnibus I”, simplifying the CSRD

Publication of CNC Q&A 25/036 interpreting Article 1711-8 (3) 3° of the LSC

Substantive changes to the CSRD: proposals

Adoption of Directive (EU) 2025/794, known as the “Stop-the-clock” Directive

CSRD Directive: publication of the “Omnibus” package and “Stop-the-clock” proposal

Publication of Q&A CNC 25/035

Publication of the CNC’s activity report for the year 2024

Announcement of a doctrinal publication on the theme known as “Pillar 2”

Publication of Q&A CNC 24/034 following the publication of the Grand-Ducal Regulation of 25 October 2024

Publication of CNC Q&A 24/033

First application of the CSRD: a step-by-step approach

CSRD and threshold increases: implications for large companies and parent undertakings of a large group

Conference on 16 May 2024 entitled “Supporting businesses in applying European sustainability reporting standards (ESRS)”

Transposition of the CSRD Directive: submission of draft bill of law no. 8370 to the Chamber of Deputies

Opinion of the Council of State (doc.parl.8286/03) on the draft overhaul of Luxembourg accounting law

Opinion of the Accounting Standards Board (CNC) (doc.parl.8286/02) on the draft overhaul of Luxembourg accounting law

Publication of CNC Q&A 24/032

(CSRD) ESRS Q&A Platform: publication of a second series of Q&As

Opinion of the Institute of Chartered Accountants (OEC) (doc.parl.8286/01) on the draft overhaul of Luxembourg accounting law

Publication of CNC Q&A 24/031

(CSRD) ESRS Q&A Platform: publication of a first set of Q&As

Publication by EFRAG of draft implementation opinion

Implementation of the CSRD and ESRS: launch of an online Q&A platform to assist companies

CSRD and ESRS Set 1: Publication in the Official Journal of the EU on 22 December 2023

Presentation of the new accounting rules applicable to not-for-profit organisations and foundations at the GRDPL conference at Uni.lu on 5 December 2023

Presentation of draft bill of law No. 8286 at the CNC conference on 22 September 2023

Submission of Draft bill of law No. 8286 on the overhaul of Luxembourg accounting law

The CNC is co-organising a conference on raising awareness on the CSRD and ESRS standards

Publication of CNC Q&A 23/029

Publication of CNC Q&A 23/030

Revision of Q&A 22/026 (R)

Revision of CNC Q&A 15/004 (R)

Revision of CNC Q&A 21/024 (R)

Publication of CNC Q&A 22/028

Publication of CNC Q&A 22/027

Publication of CNC Q&A 22/026

Repeal of CNC Opinion 09/001

Publication of Q&A CNC 21/023, Q&A CNC 21/024 and Q&A CNC 21/025

Q&A on discontinuity of operations and liquidation basis of accounting

Q&A clarifying the optional principle of substance (Art. 29 (3) LRCS)

Q&A on the impact of the Covid-19 pandemic on the 2019 annual accounts

Publication of the law of 22 May 2020 extending the deadlines for filing and publishing annual accounts, consolidated accounts and related reports during the state of crisis.

Draft bill of law No. 7541 extending the deadlines for filing and publishing annual accounts, consolidated accounts and related reports during the state of crisis

Q&A on the categorisation of undertakings and the interpretation of the repetition criterion (Art. 36 LRCS)

Press release: “Publication of the new Standard Chart of Accounts (PCN 2020)”

The CTIE – manager of the eCDF platform – publishes information on the 2020 PCN and mapping tables

Press release: “Information on the new Standard Chart of Accounts (PCN 2020)”

The Government Council, meeting on 22 June 2018, approved the draft Grand-Ducal Regulation revising the Standard Chart of Accounts (PCN).

Publication of non-financial information and diversity-related information

Press release: “Revision of the Standard Chart of Accounts (PCN)”

Q&A regarding the impacts of the changes introduced by the law of 18 December 2015 on the concept of turnover (Art. 48 LRCS)

Q&A on information relating to consolidated accounts to be disclosed in the notes to the annual accounts of parent companies and subsidiaries

Q&A on information relating to participations disclosed in the notes to the annual accounts (Art. 65 (1) 2° LRCS)

Q&A on the new accounting regime applicable to research and development costs (2016)

Q&A on changes in the presentation of financial income and expenses (2016)

Press release: Renumbering of Questions and Answers (Q&A) and Opinions of the “Commission des normes comptables (CNC)”

Q&A on investment properties under LUX GAAP and LUX GAAP – FV

Q&A on the new layouts of balance sheet and profit and loss account (2016)

Press release: Publication of Questions and Answers (Q&A) relating to the Standard Chart of Accounts (PCN)

Q&A regarding the deletion of the category of extraordinary expenses and income

Q&A on land and buildings under LUX GAAP

Law of 18 December 2015 partially transposing Directive 2013/34/EU on annual financial statements, consolidated financial statements and related reports

Grand-Ducal Regulation of 18 December 2015 determining the form and content of the presentation of the balance sheet and profit and loss account

Communication of the CNC’s letter of comments on the exposure draft “A Review of the Conceptual Framework for Financial Reporting”

Q&A on the compatibility of the exception from consolidation provided for in IFRS with the consolidation obligation provided for in the Accounting Directive for investment entities

Q&A on continuance of subgroup consolidated exemptions for subsidiaries of investment entities

Q&A on the concepts of conformity and equivalence in the context of the exemption from the obligation to draw up consolidated accounts of sub-groups provided for in Article 316 of the Luxembourg law on commercial companies (LSC)

2nd annual CNC conference on the theme of the “Revision of the Standard Chart of Accounts”

Summary of responses received to the public consultation on the revision of the 2009 Standard Chart of Accounts (PCN)

The President of the CNC is appointed as a member of the EFRAG Board.

Q&A on the revaluation of fixed tangible assets

Q&A on the revaluation of fixed intangible assets

Q&A on the regimes available under Luxembourg accounting law

Press release: The CNC launches a public consultation on the revision of the PCN

Communication of the CNC’s response to the European public consultation on “Effects of using IFRS in the EU”

Admission of CNC Luxembourg as a member of the General Assembly of EFRAG Members

Opinion on the accounting concept of an investment company

1st annual CNC conference on “The future of Luxembourg accounting law”

Opinion on the accounting concept of a floating financial year

Communication of the CNC’s letter of comments on the discussion paper “A Review of the Conceptual Framework for Financial Reporting”

Luxembourg IASB/EFRAG outreach event: review of the conceptual framework

Formation of the economic interest grouping “Commission des normes comptables” (Accounting Standards Board (CNC))