The “Commission des normes comptables (CNC)” (Accounting Standards Board) announces the publication of the following Q&As:

• Q&A CNC 21/023 Sales subject to a condition precedent and the escrow of part of the sale price under LUX GAAP and LUX GAAP-FV regimes;
• CNC Q&A 21/024 Changes in accounting policies, measurement basis and accounting estimates in LUX GAAP and LUX GAAP – FV regimes; and
• CNC Q&A 21/025 Correction of errors under LUX GAAP and LUX GAAP – FV regimes.