References and Further Reading
Official Luxembourg Sources​
- Law of 19 December 2002: Accounting Law (Loi Comptable) - Primary legal source for financial reporting
- Commercial Code: Code de Commerce - Additional requirements for business registration
- RCS (Registre de Commerce et des Sociétés): https://www.rcsl.lu - Trade and companies register
- eCDF Platform: https://www.ecdf.lu - Electronic filing platform for annual accounts
- AED (Administration de l'Enregistrement et des Domaines): Tax authorities, FAIA requirements
Financial Reporting Guidance​
- LUX GAAP Guide: Official guidance on Luxembourg accounting principles
- Annual Accounts Templates: Official templates for balance sheet and income statement
- RCS Filing Guides: Official guides on filing procedures
- eCDF User Manual: Technical documentation for eCDF platform
Professional Organizations​
- Ordre des Experts-Comptables (OEC): https://www.oec.lu - Professional accounting body, financial reporting guidance
- House of Entrepreneurship: https://www.cc.lu/en/ho - Business support, financial reporting guidance for SMEs
- Chamber of Commerce: https://www.cc.lu - Business resources, compliance information
Audit and Compliance​
- Institut des RĂ©viseurs d'Entreprises (IRE): Professional body for certified auditors
- Audit Requirements: Official guidance on audit requirements and procedures
- FAIA Specifications: Technical specifications for FAIA file format
- Document Retention Guidelines: Official guidance on document retention requirements
EU Directives and Standards​
- Fourth Directive (78/660/CEE): Annual accounts of certain company forms
- Fair Value Directive (2001/65/CE): Valuation rules for annual accounts
- Modernization Directive (2003/51/CE): Modernization of accounting directives
- Transparency Directive (2006/46/CE): Transparency requirements
Online Resources​
- RCS Online Portal: https://www.rcsl.lu - Access to filed annual accounts
- eCDF Online Services: https://www.ecdf.lu - Electronic filing services
- Luxembourg Business Portal: https://www.guichet.public.lu - Business registration and compliance information
- Financial Reporting Templates: Official templates and forms
Training and Education​
- OEC Financial Reporting Training: Professional training programs
- House of Entrepreneurship Workshops: SME financial reporting workshops
- Online Financial Reporting Courses: Web-based training
- RCS Seminars: Filing procedures and compliance seminars
End of Chapter 30 References
End of Chapter 30