DESCRIPTION AND OBJECTIVES
The appendix to the balance sheet often confuses accountants even though it is undoubtedly the most essential part of the annual accounts. The objective of this workshop is therefore to make a complete inventory of the information to be included (or omitted) in the appendix to the balance sheet of Luxembourg companies according to their particular situation (size and activity of the company).
PROGRAM
Off-balance sheet commitments
Extraordinary charges
Effective
Offsets
Debts
Events after the end of the financial year
Holdings
Own shares
etc…
What exactly should be included in the appendix to the balance sheet? How to present them? Are SOPARFIs a special case?
During this seminar, particular attention will be paid to the case of small and medium-sized enterprises for which the formalities are sometimes lightened.
Forum da Vinci
6 Boulevard Grande-Duchesse Charlotte 1330luxembourg
Luxembourg
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