References and Further Reading

Official Luxembourg Sources

• Guichet.lu - Long-Term Liabilities: https://guichet.public.lu/en/entreprises/gestion-juridique-comptabilite/comptable/enregistrement/

  • Long-term liability accounting requirements
  • PCN Class 1 information

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

  • PCN Class 1 requirements
  • Long-term liability accounting standards
  • Financial statement presentation

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

  • Interest expense tax treatment
  • Loan documentation requirements
  • Tax compliance

Banking Resources

• Luxembourg Bankers' Association: https://www.abbl.lu
  • Loan information
  • Banking services
  • Financing options

Educational Resources

• House of Training: https://www.houseoftraining.lu
  • Long-term liability accounting courses
  • Loan accounting training
  • Financial management workshops

Additional Reading

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

  • Luxembourg long-term liability accounting
  • PCN Class 1 requirements
  • Loan accounting

• OpenStax Principles of Financial Accounting

  • Universal long-term liability concepts
  • Effective-interest method
  • Bond accounting

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End of Chapter 13