References and Further Reading

Official Luxembourg Sources

• Guichet.lu - Financial Statements: https://guichet.public.lu/en/entreprises/gestion-juridique-comptabilite/comptable/bilan-compte-resultat/

  • Cash flow statement requirements
  • Financial statement requirements

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

  • PCN format requirements
  • Cash flow statement standards
  • Financial statement presentation

• Registre de Commerce et des Sociétés (RCS): https://www.rcsl.lu

  • Filing requirements
  • Financial statement submission

Educational Resources

• House of Training: https://www.houseoftraining.lu
  • Cash flow statement courses
  • Financial analysis training
  • Cash management workshops

Additional Reading

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

  • Luxembourg cash flow statement requirements
  • PCN format
  • Financial statement preparation

• OpenStax Principles of Financial Accounting

  • Universal cash flow statement concepts
  • Indirect method
  • Direct method
  • Cash flow analysis

---

End of Chapter 16