CNC Recommendation 01/2014 : Notion of non-calendar fiscal yearġ.8.2.CNC Recommendation 2-1 : Investment companies in risk capital (venture capital / private equity).CNC Recommendation 1-1 : Holding companies.Is the Token “Pro” (LuxTrust certificate) admitted on the eCDF platform? 1.8 Publications by the Commission for Accounting Standards (CNC) (French version)
EXTRAORDINARY ITEMS ACCOUNTING STANDARDS REMOVAL QUESTIO PDF
Questions concerning the eCDF platformįor more information about the eCDF platform please contact the Centre for Information Technology of the State (CTIE)ġ.7.1. Why principals do not appear in the drop-down list of "declarers" ?ġ.7.2. Are the PDF forms to be filled on the eCDF platform available under Excel format ?ġ.7.3. Does a "validated / saved" form can be modified ?ġ.7.4. Should we go through the eCDF platform ? 1.7. Questions concerning the dates of the yearġ.6.1. The period of the year begins in 2010 and ends on. Questions concerning the use of languagesġ.5.1. Does the consolidated financial statements of the mother company must be filed in the same language as that in which the statutory annual accounts of the company are established ? 1.6. ?ġ.4.6. Some traders operate two separate businesses - should / can they file two sets of accounts ? 1.5. The distinction of the accounting documents was at the mention, how this will be handled via the platform eCDF ?ġ.4.4. Under what circumstances should the complete forms of the balance sheet and the profit and loss account be used and when could the abridged forms be used ?ġ.4.5. Some companies waive from the structures of the balance sheet and profit and loss account (Articles 34 and 46 of the Law of 19th December 2002) by invoking Article 26 of the same Law. Questions relating to the scope of the electronic filing of the accounting packageġ.4.1. Are pharmacies subject to the filing of annual accounts with the RCS ?ġ.4.2. Is a PFS, under control of the CSSF (filing of financial data electronically and encrypted way) is required to file financial information via eCDF ?ġ.4.3. For PLC under Luxembourg law, a deposit of annual accounts but also consolidated accounts must be done. Do I still use it ?ġ.3.6. The result for the year should it be entered in the "SCA" form ? 1.4. What does it do ?ġ.3.3. What if in some cases, the "customers" headings have a credit balance ?ġ.3.4. Is there a integrity check between the SCA form and the balance sheet and/or profit and loss account forms ?ġ.3.5. The "Abridged profit and loss account" form is not in line with the current legal provisions. Questions relating to validation rulesġ.3.1. Does the exclusion rules in different fields in the abridged profit and loss account are valid ?ġ.3.2. An error message is blocking the validation of the abridged profit and loss account losses. Publication of « Questions / Answers » (Q&A) on the Standard Chart of Accounts by the Commission of Accounting Standards (CNC). Questions relating to the allocation of accounts of SCA in sections of the annual accountsġ.2.1. Is there a document specifying the accounting links - so the imputations from the accounts of the SCA in different sections of the “Balance sheet” and "Profit and Loss"ġ.2.2. Specific case: into which section of the "Abridged profit and loss account" form should we classify the account 781 "Adjustment of wealth tax” from the SCA ?ġ.2.3. Specific case: in what position of the form “Balance sheet” may allocate the sub-accounts under account 33 "Land and buildings held for resale" from SCA. Questions about "SPF (formerly Soparfi)" Formsġ.1.1. Who can / should use these forms ?ġ.1.2. The SPF balance sheet (Formerly Soc share end) does not contain the item "Interim dividends" - in which item of the balance sheet this value should be registered ? 1.2. Technical questions addressed to the CBSO Helpdesk 1.1. NEWS 2017: Provisions concerning the late filings and applicable from 1st January 2017 New balance sheet and profit and loss account forms 2016: Practical consequences 1.
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