References and Further Reading

Official Luxembourg Sources

• Guichet.lu - Fixed Assets: https://guichet.public.lu/en/entreprises/

  • Fixed asset accounting requirements
  • Depreciation rules
  • Tax implications

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

  • Tax depreciation rates
  • Depreciation methods
  • Tax compliance

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

  • PCN Class 2 requirements
  • Accounting standards
  • Financial statement presentation

Educational Resources

• House of Training: https://www.houseoftraining.lu
  • Fixed asset accounting courses
  • Depreciation training
  • Tax courses

Additional Reading

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

  • Luxembourg fixed asset accounting
  • PCN Class 2 requirements
  • Depreciation rules

• OpenStax Principles of Financial Accounting

  • Universal fixed asset concepts
  • Depreciation methods
  • Asset accounting

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End of Chapter 11