The objective of this training module is to provide participants with an understanding and specificities of accounting and reporting within private equity. This is an advanced course in which the basics of fund accounting will not be covered. Participants attending this course are therefore expected to possess existing experience in accounting. This module is taught by a team of trainers who are recognised experts in their field.

• Accounting and disclosure of instruments for PE investments under LuxGAAP
• Accounting under US GAAP: general overview in a PE context, main issues raised by conversion from Lux- GAAP to US GAAP
• Accounting and disclosure of instruments under US GAAP
• Accounting and disclosure of Luxembourg PE vehicles under IFRS
• Advanced accounting under IFRS: consolidation, IFRS 3, IFRS 7, IAS 39
• Focus topic: contribution in kind
• Focus topic: accounting & disclosure of distribution
• Focus topic: accounting and reporting impact by kind of exit
• Reporting: EVCA reporting guidelines, investor, statutory and regulatory reporting, long form report