Luxembourg GAAP compared to IFRS: An overview | KPMG | LU

Luxembourg GAAP compared to IFRS: An overview

Luxembourg GAAP compared to IFRS: An overview

We are pleased to present our updated edition of the Luxembourg GAAP compared to IFRS publication, incorporating the changes in the Luxembourg legal and regulatory environment following the amendments to the applicable fund laws in Luxembourg and new International Financial Reporting Standards (“IFRSs”) which have been issued.

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The purpose of this publication is to provide a brief overview of the key differences between Luxembourg Generally Accepted Accounting Principles and IFRS. It is based on the IFRSs in issue and published by the International Accounting Standards Board (IASB) as at 31 December 2013 and which are required to be applied by an entity with an annual period beginning on or after 1 January 2013 (“currently effective” requirements).

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