New Standard Chart of Accounts

The purpose of the Grand-Ducal Regulation of 12 September 2019 is to revise the Standard Chart of Accounts ("SCA") as referred to in Article 12, 2nd paragraph of the Commercial Code. It replaces and repeals the Grand-Ducal regulation of 10 June 2009 determining the content and presentation of a standard chart of accounts ("2009 SCA").

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New Standard Chart of Accounts - December 2020