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Q&A CNC 26/038 - Large associations, associations recognised as being of public utility and foundations: targeted clarifications on the new accounting regime introduced by the law of 7 August 2023

Q&A CNC 26/037 - A reminder of the differences between annual accounts prepared for statutory purposes and annual accounts prepared for contractual purposes or on a voluntary basis

Q&A CNC 25/036 - Interpretation of article 1711-8 para. (3) point 3° of the law of 10 August 1915 on commercial companies in the specific case of companies operating in the alternative investment sector

Q&A CNC 25/035 - Impact of the "Pillar 2" Law under or consolidated accounts presented under LUX GAAP or LUX GAAP-FV regimes by a Luxembourg undertaking or group

Q&A CNC 24/034 - Increase in the size criteria of articles 35 and 47 LRCS and article 1711-4 LSC: Practical application

Q&A CNC 24/033 - Impact of a change in the consolidation scope of a group on the assessment of size criteria

Q&A CNC 24/032 - "Pillar 2" law and option to present in the notes to the annual accounts* for financial year 2023** deferred tax and liabilities

Q&A CNC 24/031 - Impact of the "Pillar 2" law on the notes to the annual and consolidated accounts for financial year 2023* presented in accordance with LUX GAAP or LUX GAAP-FV

Q&A CNC 23/030 - Change of currency of bookkeeping and of presentation of annual accounts under LUX GAAP and LUX GAAP-FV regimes

Q&A CNC 23/029 - Accounting aspects of company migrations to Luxembourg under LUX GAAP and LUX GAAP - FV regimes

Q&A CNC 22/028 - Implementation of the small group consolidation exemption (Article 1711-4): practicalities

Q&A CNC 22/027 - Accounting treatment of transactions and balances denominated in foreign currencies under the LUX GAAP and LUX GAAP - FV regimes

Q&A CNC 22/026 - Currency of bookkeeping and of presentation of the annual accounts under LUX GAAP and LUX GAAP-FV regimes (revised in May 2023)

Q&A CNC 21/025 - Correction of errors under LUX GAAP and LUX GAAP-FV regimes

Q&A CNC 21/024 - Changes in accounting policies, in measurement basis and in accounting estimates under LUX GAAP and LUX GAAP-JV (revised in May 2023)

Q&A CNC 21/023 - Sales subject to a suspensive condition and escrow of a portion of the sale price: accounting implications for the seller under LUX GAAP and LUX GAAP - FV regimes

Q&A CNC 21/022 - Discontinuity of operations and liquidation basis of accounting in LUX GAAP and LUX GAAP-FV regimes

Q&A CNC 20/021 - Optional principle of substance (Art. 29 (3) LRCS): scope of the option, application and implications for the information disclosed in the notes to the accounts as well as on the determination of distributable reserves

Q&A CNC 20/020 - Impacts of the Covid-19 pandemic on the annual and consolidated accounts for the financial year 2019 (*) of Luxembourg undertakings and groups

Q&A CNC 19/019 - Categorisation of undertakings: interpretation of the repetition criterion referred to in article 36 LRCS

Q&A CNC 19/018 - Reserved alternative investment funds (RAIF): Standard chart of accounts (PCN) and formalities for filing financial data

Q&A CNC 19/017 - Deadline for filing consolidated accounts for statutory purposes with the RCS

Q&A CNC 19/016 - Accounting set-off of orders in progress and payments received on account of orders

Q&A CNC 17/015 - Disclosures in the notes to the annual accounts of participations held (Art. 65 (1) 2° LRCS) and exception to the principle of exemption of small undertakings (Art. 66 LRCS)

Q&A CNC 17/014 - Notes to the annual accounts of parent and subsidiary undertakings: information relating to the consolidated accounts

Q&A CNC 17/013 - Notion of turnover (Art. 48 LRCS): impact of the changes introduced by the law of 18 December 2015

Q&A CNC 17/012 - Research and development costs: new applicable accounting regime (2016)

Q&A CNC 16/011 - eCDF / PCN - Changes in the presentation of financial expenses and income (2016): practical consequences

Q&A CNC 16/010 - eCDF / PCN - New layouts of balance sheet and of profit and loss account (2016): practical consequences

Q&A CNC 16/009 - Investment properties under LUX GAAP and LUX GAAP - FV regimes: cost model vs. fair value model

Q&A CNC 16/008 - eCDF / PCN - Deletion of the extraordinary expenses and income category: practical consequences (formerly Q&A PCN 01/2016)

Q&A CNC 16/007 - Land and buildings under the LUX GAAP regime: application of the cost model (formerly Q&A 01/2016)

Q&A CNC 15/006 - Subsidiaries of investment entities (IFRS 10 § 27) and continuation of consolidation exemptions of sub-groups (Art. 314, 315 and 316 LSC) (formerly Q&A 03/2015)

Q&A CNC 15/005 - Investment entities: compatibility of the exception from consolidation (IFRS 10 § 31) with the consolidation obligation (section XVI LSC) (formerly Q&A 02/2015)

Q&A 15/004 - Exemption from the obligation to draw up consolidated accounts of sub-groups: concepts of conformity and equivalence (Art. 1711-7 Point 2° LSC) (revised)

Q&Q CNC 14/003 - Revaluation of fixed intangible assets (formerly Q&A 03/2014)

Q&A CNC - Revaluation of fixed tangible assets (formerly Q&A 02/2014)

Q&A CNC 14/001 - Luxembourg accounting law applicable to undertakings : three distinct regimes (formerly Q&A 01/2014)

CNC Opinion 14/004 - Accounting concept of an investment company (formerly CNC Opinion 02/2014

CNC Opinion 14/003 - Accounting concept of a floating financial year (formerly CNC Opinion 01/2014)

Withdrawal of Opinion CNC 09/002 concerning the interpretation of Article 317 (3) c) LSC in the specific case of investment companies in risk capital (venture capital / private equity)

Withdrawal of CNC Opinion 09/001 interpreting Article 312 of the amended law of 10 August 1915 on commercial companies and Article 31 of the amended law of 19 December 2002 on the trade and companies register as well as the bookkeeping and annual accounts of undertakings – FINANCIAL HOLDING COMPANIES