References and Further Reading

Official Luxembourg Sources

• Guichet.lu - VAT on Bad Debts: https://guichet.public.lu/en/entreprises/fiscalite/tva/

  • VAT recovery on bad debts
  • Documentation requirements
  • Procedures

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

  • Tax treatment of bad debts
  • Bad debt provisions
  • Documentation requirements

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

  • PCN requirements for receivables
  • Accounting standards
  • Financial statement presentation

Accounting Standards

• Luxembourg GAAP: Accounting standards for receivables
• IFRS: International standards (if applicable)

Educational Resources

• House of Training: https://www.houseoftraining.lu
  • Receivables management courses
  • Credit management training
  • Accounting courses

Additional Reading

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

  • Luxembourg receivables accounting
  • PCN Class 4 requirements
  • VAT on receivables

• OpenStax Principles of Financial Accounting

  • Universal receivables concepts
  • Bad debt accounting
  • Receivables management

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End of Chapter 9