Fonds d'investissement

REIF Advanced - Real Estate Accounting of Real Estate investment products

Objective

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 recognized experts in their field. This is an advanced course for which the participants are expected to possess existing experience in fund accounting. This training is not a general accounting course and requires a minimum understanding of general accounting concepts either under Lux GAAP or IFRS.

 

Target Audience

This is a specialist course for people working with and wishing to develop their understanding of accounting, consolidation and financial reporting for Real Estate Investment Products, including Financial Controllers, Accountants, Auditors, Administrators etc.

Programme
Day 1:
          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)

          Day 2:
          Financial liabilities
          Hedging Accounting
          Accounting for performance fees 
          Recap - Comparison Lux-GAAP, IFRS, INREV, EPRA
          Accounting for income tax (IAS 12)
          Consolidation
          Reporting on non-GAAP data (INREV / EPRA) 

          Formation
          Formation
          & Examen
          Examen
          EN
          16 h
          Chambre de Commerce Luxembourg
          7, rue Alcide de Gasperi
          L-1615 Luxembourg
          Luxembourg
          cliquez ici pour voir le plan
          635,00 EUR