The course will be presented by Caroline Nicoletti, Executive Director IFRS & Luxgaap desks; Amedeo Pedini, Partner Audit; and Umair Ali Memon, Senior Manager IFRS desk.

The course will be given in English.

The session is about case studies related to the application of the Lux GAAP and IFRS main accounting principles of consolidation requirements.

By attending this course, the participant will:

• Understand the consolidation requirements: consolidation, exemption and scope exclusion under Lux GAAP and IFRS;
• Have a refresh about main accounting principles of consolidation under Lux GAAP and IFRS;
• (case studies) Under IFRS and Lux GAAP, you will:
  • Work on specific situations and difficulties to assess the control;
  • Work on: 
    • analyze, via concrete examples, the consequences of an acquisition performed by steps ("step-acquisition");
    • a situation to consolidate companies using different currencies;
    • a full and complete example of a first consolidation;
    • Have a case study in relation with the estimation of the non-controlling interest during a first consolidation.

The training will be an interactive sessions and an open discussion on the above mentioned cases.

The course will be presented by Mukhrit Goyal and Nishta Thuposy, Senior Managers, Department of Professional Practice

The course will be given in English.

The session is about deep-diving into the main accounting principles applicable to mergers & acquisitions (M&A) operations under Lux GAAP and IFRS. After attending this course, participant will be able to:

• Understand the key aspects of M&A accounting;
• Make the distinction between an asset acquisition and a business combination in an M&A operations (especially in Real Estate sector);
• Understand the accounting requirements on goodwill / gain on bargain purchase under IFRS and Lux GAAP;
• Understand the key steps in performing M&A accounting;
• Understand the disclosures requirements following an M&A operations
• Post merger accounting considerations
• Understanding the concept of common control business acquisitions

The course will be presented by Anthony Cannella. 

Plus d'informations seront disponibles rapidement / More information will be available shortly.

The course will be presented by Fabienne Brilland, Senior Manager, and Oriane Schoonbroodt, Partner – Sustainable Finance, Deloitte

The course will be given in English.

The European Green Deal has led to several regulatory actions supporting the transition to a more sustainable economy. Transparency to stakeholders is one of the main objectives. 

The session will provide an overview on EU ESG journey, focusing on the scope of entities, disclosures' requirements, assurance works and auditors' requirements coming from SFDR, ESMA and CSSF Q&As, and EU Taxonomy.

The course will be presented by Chanh Nghi Lam, Senior – Sustainability Assurance and Accounting Advisory and Isabelle Liepin, Controls Assurance Director – Audit & Assurance, Deloitte

The course will be given in English.

The European Green Deal has led to several regulatory actions supporting the transition to a more sustainable economy. Transparency to stakeholders is one of the main objectives.

The session will provide an overview on EU ESG journey, focusing on the scope of entities, disclosures' requirements, assurance works and auditors' requirements coming from CSRD (replacing NFRD), related European Sustainability Reporting Standards (ESRS), EFRAG Guidance and EU Taxonomy.

The course will be presented by Hovhannes Azizyan, Manager - Accounting and Reporting Advisory, et Nvard Rostomyan, Senior Manager - Audit & Assurance, Deloitte

The course will be given in English.

This session will cover the main impacts on audit approach from the most recent regulatory updates and/or discussions (Pillar 2, IFRS Updates, New Accounting Law, CNC Q&As, NT IREs, etc.). The purpose will not to deep-dive in each new regulations / pronouncements but to discuss how the audit work is affected and what would be expected from the Réviseur d’Entreprises.

Training categories 6 "Normes d'audit internationales" and 3 "Droit commercial et autres législations"