References and Further Reading
Official Luxembourg Sources​
- Commission des Normes Comptables (CNC): https://www.cnc.public.lu – Official PCN standards and updates
- Registre de Commerce et des Sociétés (RCS): https://www.lbr.lu – RCS filing requirements and PCN compliance
- Administration des Contributions Directes (ACD): https://www.impotsdirects.public.lu – Tax authority PCN requirements
- Luxembourg Commercial Code (Code de Commerce): Legal foundation for PCN requirements
PCN Documentation​
- PCN 2020 Official Guide: Complete PCN account structure and classifications
- PCN Implementation Manual: Step-by-step guide for PCN implementation
- PCN Chart of Accounts Template: Standard PCN account listing
Accounting Software Resources​
- Sage BOB Luxembourg: https://www.sage.com – PCN-compliant accounting software
- Odoo Luxembourg Localization: https://www.odoo.com – Open-source PCN-compliant solution
- Accounting Software Comparison: Features and PCN compliance comparison
Professional Organizations​
- Ordre des Experts-Comptables (OEC): https://www.oec.lu – Professional accounting body, PCN training
- House of Entrepreneurship: https://www.cc.lu/en/ho – Business support, PCN guidance for SMEs
Academic and Reference Materials​
- Horngren, C.T., et al. Financial Accounting – Accounting principles applicable to PCN
- OpenStax Principles of Accounting – Foundation accounting concepts
- Luxembourg accounting textbooks and guides
Online Resources​
- eCDF Platform: https://www.ecdf.lu – Electronic filing system integrated with PCN
- Luxembourg Business Portal: https://www.guichet.public.lu – Business registration and compliance information
- FAIA Documentation: Audit file format specifications
Training and Education​
- OEC Training Programs: PCN implementation and compliance training
- House of Entrepreneurship Workshops: SME accounting and PCN workshops
- Online PCN Courses: Web-based PCN training programs
End of Chapter 26 References
End of Chapter 26