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We are pleased to present our updated edition of the Luxembourg GAAP vs the International Financial Reporting Standards (“IFRSs”) as adopted by European. Lux GAAP • IFRS • US GAAP. A comprehensive comparison. A short history of convergence. Harmonising global accounting standards. From its inception in 1973, In this brochure we have listed the differences between the new standards and LUX GAAP in the main part of the document, while the comparison with the old A comparison of International Financial Reporting Standards and Luxembourg Generally Accepted Accounting Principles (GAAP) applicable to investment funds. LUX GAAP accounting regime. I.1.1. Changes introduced by the Law of 16 March 2006 in relation to the financial statements. Luxempart is a holding company listed on the Luxembourg Stock Exchange. according to Lux GAAP, with the application of the fair value option (FVO).Fill Lux Gaap Pdf, Edit online. Sign, fax and printable from PC, iPad, tablet or mobile with pdfFiller ✓ Instantly. Try Now!