Publication of three FAQs by the Commission des normes comptables (CNC)

The CSSF draws attention to the publication of the following three FAQs of the Commission des normes comptables (CNC):

  • Q&A CNC 19/016: Accounting offset of ongoing orders and payments received on account of orders (“Compensation comptable des commandes en cours et des acomptes reçus sur commandes”);
  • Q&A CNC 19/017: Deadline for the filing with the trade and companies register (RCS) of consolidated accounts established for legal purposes (“Délai de dépôt au RCS de comptes consolidés établis à des fins légales”)
  • Q&A CNC 19/018: Reserved alternative investment funds (RAIFs): Standard Chart of Accounts (SCA) and formal filing of financial data (“Fonds d’investissement alternatifs réservés (FIAR) : Plan comptable normalisé (PCN) et formalisme de dépôt des données financières”)

These documents are available in French on the website of the CNC, under the section “Publications”, sub-section, “Doctrine”:


In general, given that the CSSF does not systematically publish the communications of the CNC on its website, the CSSF invites all issuers and supervised entities to visit the website of the CNC regularly in order to be informed of the latest developments in the general accounting law, as well as of any accounting clarifications published by the latter on its website: