Publications of the Commission des normes comptables (CNC – accounting standards board)
The CSSF draws attention to the following publications of the Commission des Normes Comptables (CNC):
- FAQ 01/2016 “Land and buildings under the LUX GAAP framework: application of the cost model”;
- Communiqué: “Publication of FAQ on the Standard Chart of Accounts (SCA)”;
- FAQ SCA 01/2016 “Deletion of the category of exceptional income and expenses: practical implications”.
These documents are available in French on the website of the Ministry of Justice, under Législation > Législation commerciale > Droit comptable (http://www.mj.public.lu/legislation/commerciale/).