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References and Further Reading

Official Luxembourg Sources

  • Guichet.lu - Inventory Management: https://guichet.public.lu/en/entreprises/

    • Inventory accounting requirements
    • Valuation methods
    • Compliance guidelines
  • Commission des Normes Comptables (CNC): https://cnc.lu

    • PCN Class 3 requirements
    • Inventory valuation standards
    • Financial statement presentation

Accounting Standards

  • Luxembourg GAAP: Inventory accounting standards
  • IFRS: International standards (if applicable)

Educational Resources

Additional Reading

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

    • Luxembourg inventory accounting
    • PCN Class 3 requirements
    • Valuation methods
  • OpenStax Principles of Financial Accounting

    • Universal inventory concepts
    • Cost flow assumptions
    • Inventory management

End of Chapter 10