Best Practice l Guidance Note for Board Members l Financial Statements & Disclosures

This new publication aims to provide clarity and advice to stakeholders using the financial statements of Financial Vehicle Corporations (FVCs). It also aims to harmonise the level of disclosure in the financial statements of FVCs across the market.

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Best Practice I Guidance Note for Board Members l Accounting for Repackaging of Investment Funds

It is already a good start into the year! New document available for our followers! After the publication of the Best Practice Guidance Note on Performing loans and other receivables in mid-December, our Best Practice I Accounting & Reporting has a new gift for you! Check out today the Guidance Note focusing on the accounting methodology and different treatments for Repackaging of investment funds.

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Best Practice I Guidance Note for Board Members l Accounting for Performing Loans and Other Receivables

And finally here we are! New document available for our followers! Our Best Practice I Accounting & Reporting working group starts its gift distribution by releasing today its Guidance Note on Performing loans and other receivables accessible to all #LuxCMA followers on our website. The publication touches some interesting points regarding the accounting policy and the different treatments which apply to these receivables.

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Guidance Notes for Board Members l Accounting for Non-Performing Loans (“NPL”)

Our Best Practice Guidance Notes – Accounting for Non-Performing Loans ("NPL") is now accessible to all our LuxCMA followers. The paper has been published by our LuxCMA Best Practice Working Group - Accounting & Reporting and touches some interesting points regarding the accounting policy and the different treatments which apply to these receivables. The publication will drive you, amongst others, into the notions of collections, interest expenses and impairment on NPL.

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