Fonds d'investissement

REIF-Mastering the specifics of Real Estate Accounting

Objectives
The objective of this training module is to provide the participants with an applied understanding of the specificities of fund accounting for real estate investment funds. 
This module is taught by a team of trainers who are recognised experts in their field. This is an advanced course for which the participants are expected to possess existing experience in fund accounting.


Programme
The topics covered in this course are:
  • Introduction
  • Overview of key elements and comparisons
  • Revenue recognition / lease accounting (IAS 17)
  • Accounting for service charges (IAS 18)
  • Accounting for investment properties (IAS 40)
  • Investment property under construction (IAS 40)
  • Accounting for trading properties (IAS 2)
  • Currency accounting (IAS 21)
  • Financial liabilities
  • Accounting for performance fees
  • Recap & comparison Lux-GAAP, IFRS, INREV
  • Accounting for income tax (IAS 12)
  • Consolidation
  • Reporting on non-GAAP data (INREV)
Formation
Formation
& Examen
Examen
EN
16 heures
Chambre de Commerce du Grand-Duché de Luxembourg
voir affichage sur place (Chambre de Commerce du Grand-Duché de Luxembourg)
7, rue Alcide de Gasperi
Luxembourg, L-2981
Luxembourg
635,00 EUR