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By Florence Rouault
IFRS 9 has been effective since 1 January. With some of the world's major listed banks now issuing their financial reports, we are interested in how they have implemented the new requirements.
By Ekaterina Iuraga
Some fintech companies have pure disruption on their minds. They have established cross-border services, they've found business models that seem nearly frictionless ...
By Bobbi Jean Breboneria
Tangible assets are typically a significant part of the balance sheet, so reclassifying them is often delicate work—made all the more so by the huge financial statement errors that doing it wrongly can cause.
By Gabrielle Jaminon
On 19 April 2018, the law implementing PRIIPs was published in the Luxembourg official gazette (Mémorial).
By Gabrielle Jaminon
On 22 March 2018, the draft bill of law N°7164 implementing the Benchmarks Regulation 2016/1011 (BMR) was adopted by the ‘Chambre des Députés‘ (Luxembourg Parliament).
By Rhenie De Vries
Anything? If not, then you're not alone: most people seem to have been so focused on IFRS 9, 15, and 16, plus new CSR requirements and other new directives, that they have let the ESEF slip by.
By Jennifer Ontolan
In February 2018, the International Accounting Standards Board (IASB) issued amendments to IAS 19 Employee Benefits.
By Melanie Goetz
International Accounting Standard (IAS) 32 Financial Instruments: Presentation defines rules for when a financial instrument is to be classified as equity or liability.
By Gabrielle Jaminon
On 22 March 2018, the draft bill of law N°7164 implementing the Benchmarks Regulation 2016/1011 (BMR) was adopted by the ‘Chambre des Députés‘ (Luxembourg Parliament).
By Steffi Schenkewitz
Seven or eight years ago, transparency was largely a byproduct of burdensome new regulations. By now, however, it has become a feature demanded by consumers ...
By Boris Christophe
A draft law that affects professional secrecy has been adopted—well, not secretly, but perhaps out of the spotlight. Finance Minister Pierre Gramegna, back in July 2016 ...
By Gabrielle Jaminon
On 22 March 2018, the draft bill of law N°7164 implementing the Benchmarks Regulation 2016/1011 (BMR) was adopted by the ‘Chambre des Députés.
By Philippe Bovy
Cloud computing is perhaps not as headline-grabby as blockchain or machine learning, but it's just as revolutionary.
By Georges Bock
It's a common piece of dinnertime conversation, nowadays, to mention that big tech companies ought to pay their fair share of taxes.
By David Capocci
As the world's digital pathways multiply and thicken—and even begin, perhaps in some ways, to rival the world's road networks—any sector slow to start using them is increasingly conspicuous.
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