References and Further Reading

Official Luxembourg Sources

• Guichet.lu - Accounting Adjustments: https://guichet.public.lu/en/entreprises/gestion-juridique-comptabilite/comptable/enregistrement/

  • Accrual accounting requirements
  • Adjustment procedures
  • PCN compliance

• Administration des Contributions Directes (ACD): https://impotsdirects.public.lu

  • VAT adjustment requirements
  • Tax period adjustments
  • Filing requirements

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

  • PCN adjustment guidelines
  • Provision requirements
  • Accounting standards

VAT Resources

• Portail Fiscal - VAT: https://pfi.public.lu/tva
  • VAT rates and rules
  • VAT return filing
  • VAT adjustments

Social Charges Resources

• Centre Commun de la Sécurité Sociale (CCSS): https://www.ccss.lu
  • Social charge rates
  • Calculation methods
  • Payment requirements

Educational Resources

• House of Training: https://www.houseoftraining.lu
  • Accounting adjustment courses
  • VAT training
  • Social charges workshops

Additional Reading

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

  • Luxembourg accounting adjustments
  • Provision requirements
  • Tax adjustments

• OpenStax Principles of Financial Accounting

  • Universal adjustment concepts
  • Accrual accounting
  • Financial statement preparation

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End of Chapter 4