IFRS / US GAAP / Luxembourg GAAP
A comparison for investment funds
We are pleased to introduce the latest edition of this publication, which provides a comparative overview of the generally accepted accounting principles (GAAP) for investment funds in Luxembourg: IFRS, US GAAP, and Luxembourg GAAP.
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In an increasingly complex and uncertain environment, investment managers face growing demands for transparency. As funds expand across markets, financial reporting must be clear, compliant with local requirements, and comparable across investment products.
While a single, globally accepted financial reporting standard remains the ideal, multiple frameworks continue to be used worldwide. This document focuses on selected differences among IFRS, US GAAP, and Luxembourg GAAP as applied to investment funds. In most other major fund jurisdictions, local standards either generally permit or closely align with IFRS principles.
Why download this report?
- Clear, side‑by‑side view of IFRS, US GAAP and Luxembourg GAAP for investment funds.
- Practical insight into key reporting differences and their impact on your funds.
- Clearer cross‑border reporting, transparency and stakeholder communication.
- Time‑saving reference for fund managers, finance teams, auditors and advisers.
