The Grand-Ducal Regulation of 12 September 2019 determining the content of the standard chart of accounts as per Article 12 of the Commercial code revised the Luxembourg Standard Chart of Accounts (PCN) dated 10 June 2009.
This new PCN applies to annual accounts with financial year beginning on or after 1 January 2020 to be filed with the Register of Commerce and Companies (RCS) from 2021 onwards.
This publication provides you with an easy-to-read version of the PCN that can be referred to either electronically or in printed A4 format.
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