Private debt - Accounting considerations

Private debt - Accounting considerations

The private debt asset class has proven to be resilient in the light of the changing economical landscape and geopolitical shifts. This asset class is growing quickly in Europe as companies are looking for financing solutions and investors look at private debt that has a good diversification to traditional markets.

In close collaboration with PwC's subject matter experts, PwC Academy has designed a debt funds training curriculum that accurately answers many questions around the structure and the administration of private debt funds. It will help participants better understand this specific private debt industry, raising more and more capital and interests from investors.

This particular module covers more particularly the accounting aspects.

To complement your learning journey, discover our Debt funds curriculum.

Duration: 3h

Language: Available in English and French. The supporting material is only available in English.

Number of participants: up to 15

Available as intra-company course (i.e. dedicated session on demand)

Course content can be customised on demand under specific conditions.

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Objectives

By the end of this training, participants will be able to understand accounting options available in Luxembourg as well as their implications in terms of processes, governance and disclosure.

Content

  • Accounting methods available in Luxembourg for both regulated and unregulated entities 
  • Best market practices and the different practical options available in Luxembourg

Target audience

  • AIFM managers
  • Service providers

Our lead experts

This training is sponsored by Nicolas Payet, Partner and coordinated by Pierre-Yves Thomas, Partner and Sosé Tadevosyan, Director at PwC Luxembourg.

Nicolas Payet is a partner with 18 years of experience at PwC, specializing in the alternative investments industry, particularly Luxembourg investment vehicles, GAAP standards, and private equity and debt funds. He leads PwC’s private debt funds group and has enhanced his expertise through a two-year tenure in PwC’s New York office, serving a major American bank’s private equity business. Nicolas plays a key role in internal and external training programs for PwC’s alternative investments service, dedicating time to educating clients, colleagues, and industry stakeholders. He is also involved in client consultations on industry topics and is a member of the LPEA’s private debt funds group.

Pierre-Yves Thomas is a partner specialising in assurance with extensive expertise in sustainable finance within private markets, focusing particularly on private equity and private debt industries. He leads and contributes to various internal business and industry groups centered on sustainable finance and alternative investments. Pierre-Yves has managed audit assignments for international clients in mutual funds, private equity, and private debt sectors. His professional scope includes private equity, private debt, and sustainable finance. He is actively involved in industry initiatives and client engagements, demonstrating leadership in his field.

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