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Accounting law


Mr. David Maria

Obligations comptables en matière de droit fiscal
13/10/2017

Le directeur des contributions a publié une circulaire L.G. - A n° 63 en date du 15 septembre 2017 (ci-après la « Circulaire ») portant sur les obligations comptables en matière de droit fiscal.

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Reform of audit profession

Reform of audit profession
14/07/2016

On 14 July 2016, the Luxembourg Parliament adopted a bill to implement (i) Directive 2014/56/EU on statutory audits (audits of annual accounts or consolidated accounts) (the “Directive”) and (ii) certain provisions of EU Regulation 537/2014 on the specific requirements applicable to the statutory audit of public-interest entities (the “Regulation”).

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Disclosure of non-financial and diversity information

Disclosure of non-financial and diversity information
06/07/2016

Luxembourg has now adopted the law implementing Directive 2014/95 amending the Accounting Directive (Directive 2013/34/EU) which requires certain large companies and groups to disclose non-financial and diversity information.

The main aim of the text is to increase EU companies’ transparency and performance in respect of environmental and social matters.

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FLOATING FINANCIAL YEAR

FLOATING FINANCIAL YEAR
09/09/2014

The Luxembourg Accounting Standards Board (CNC) recently published a general notice (CNC 01/2014) in which it stated its opinion regarding the possibility for a Luxembourg company which prepares its accounts under Lux GAAP to adopt a floating financial year(1) (such a practice is already explicitly authorized for IFRS).

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