Version 21 - September 2025 (CUD release)
Content update information
The CUD Release focuses on the legislative content changes for the Period Ending December 2025.
- Financial Period Type: 12-Months (Annual)
- Target Industry Type: Manufacturing, Services, and Generic (excluding Financial Services).
Legislative updates
Revise the Luxembourg template to align with Pillar 2 disclosure requirements, including the preparation of a note detailing the non-application of Pillar 2 for the TR scope.
Q&A CNC 25/035 from the Luxembourg Commission des Normes Comptables.
Related Content
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Luxembourg
Format:
Article