What does it take to uncover white-collar crimes? Investigating white-collar crimes requires specialised expertise, from forensic accounting to digital forensics, corporate intelligence and litigation support.

On 30 June 2021, the CSSF updated its FAQ on the Luxembourg law of 12 July 2013 on alternative investment fund managers ("AIFM Law") to state that Section 14, L2 of the ...

On 30 June 2021, the CSSF updated its FAQ on the Luxembourg law of 12 July 2013 on alternative investment fund managers (the "AIFM Law") to state that Section 14...

This Banking Briefing contains at-a-glance overviews of the hottest topics for the Luxembourg Banking community in the period to come. Organized around the main megatrends affecting the industry, they allow professionals to stay one step ahead of the next main developments.

The international anti-abuse tax initiative, initially aimed at counteracting aggressive tax strategies used by multinationals, has hit the fund industry hard.

The Luxembourg Accounting Standards Board, Commision des Normes Comptables, issued a general notice regarding the accounting term of floating financial year.

On 7 May 2020, the Luxembourg Parliament passed the draft law n°7540 which relates to the extension of certain deadlines relating to accounting obligations of entities of the financial...

The Luxembourg Accounting Standards Board (Commission des Normes Comptables - CNC) issued Q&A CNC 25/036 today, which replaces Opinion CNC 09/002.

With new major standards (IFRSs 9, 15, and 16) coming thick and fast, it might be easy to forget about other, newly effective requirements—notably IAS 7 Statement of Cash Flows.

On 29 November 2023, the CSSF published an update to the FAQ concerning CSSF Circular 22/811 on UCI Administrators ("UCIA Circular") by adding questions 3.3, 4 and 5.

IFRS 9 has now been applicable for over a year, but some of its changes have often been either overseen or neglected—even when they could have a material impact on the accounts.

Tuning up the communication of financial reporting is the main project of the International Accounting Standards Board (IASB) at the moment.

In an era of continued challenges around conduct and behavior for firms, regulators and boards are more aware of the issues and prepared to act.

The Luxembourg Tax Authorities updated twice the circular of 8 January 2021 dealing with certain aspects of the interest deduction limitation rule ("IDLR")...

The International Accounting Standards Board (IASB) has recently updated its definition of "material" as it appears in IAS 1 and IAS 8

The measurement of fair value, along with any related disclosures, is an important area of focus for accountants, regulators, investors, and shareholders.

Yup, you guessed what it is: discount rate.

On 29 June 2021, the Luxembourg legislator approved amendments to the legal framework that alleviate the auditing obligations for certain SIS.

As I'm sure everyone is well aware, IFRS 16 is now effective for annual periods beginning on or after 1 January 2019.

In order to allow financial market participants to fully explore and take advantage of the opportunities offered by the distributed ledger technology (DLT), which at the same time tackles...