The course will be presented by Hovhannes Azizyan, Manager - Accounting and Reporting Advisory, et Feriel Fekih, Manager - Accounting & Reporting Advisory, Deloitte

The course will be given in English.

The objective of this session is to highlight some of the best practices and common pitfalls in financial reporting under IFRS. The session will also cover some of the enforcement priorities communicated by ESMA and CSSF in their most recent publications.

The focus will be on the followings, under IFRS:

• Best practices and common pitfalls for financial reporting;
• Best practices for presentation of alternative performance measures;
• Common pitfalls in presentation of financial statements and statement of cash flows;
• Best practices related to recent legal updates such as Pillar 2 Law;
• Best practices about climate-related risks disclosures;
• Discuss the most critical findings identified by the regulators by the past;
• Discuss the relevant of certain IFRS disclosures in the Lux GAAP annual accounts.

The course is aimed in particular at practitioners from levels intermediates and above.