References and Further Reading

Official Luxembourg Sources

• Guichet.lu - Financial Statements: https://guichet.public.lu/en/entreprises/gestion-juridique-comptabilite/comptable/enregistrement/comptes-annuels.html

  • Requirements for annual accounts
  • Filing procedures
  • PCN information

• Commission des Normes Comptables (CNC): https://cnc.lu

  • PCN 2020 official documentation
  • Financial statement formats
  • Accounting standards

• Registre de Commerce et des Sociétés (RCS): https://www.rcsl.lu

  • Filing requirements
  • Public access to financial statements
  • Entity form information

PCN Resources

• KPMG Luxembourg PCN Guide: https://assets.kpmg.com/content/dam/kpmg/lu/pdf/luxembourg-standard-chart-accounts-FR-web.pdf
  • Complete PCN 2020 reference
  • Account classifications
  • Examples

Legal Entity Forms

• Guichet.lu - Business Forms: https://guichet.public.lu/en/entreprises/creation-entreprise/formes-juridiques.html
  • Comparison of entity forms
  • Requirements for each form
  • Registration procedures

Educational Resources

• House of Training: https://www.houseoftraining.lu
  • Financial statement preparation courses
  • PCN training
  • Accounting workshops

Additional Reading

• "Précis de droit comptable" by Denis Colin (Legitech)

  • Luxembourg accounting law
  • Financial statement requirements
  • Entity form accounting implications

• OpenStax Principles of Financial Accounting

  • Universal financial statement concepts
  • Available free online

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End of Chapter 2