Carried Interest and Waterfall Models - Payable Training

Tuesday, 10 February 2026

The objective is to explain, with relevant examples, the concept of carried interest, the different types of carried interest models and the accounting treatment under Lux GAAP and IFRS. The session will also cover the most common mistakes involving the calculation of carried interest and their impact over the financial statements

The training material has been developed selecting straightforward examples that make clear points about key terms including waterfall, claw back, hurdle rate and catch-up rate. The content is specifically designed to include questions, exercises, discussions and case studies in order to give the opportunity for the participants to process the information they receive, and for us to determine how well they understand it.


Agenda:

1. The concept of carried interest
2. The key terms used
3. Waterfall models and claw-back provisions
4. The impact of line of credits and ILPA recommendations
5. Recognition and measurement of carried interest (under IFRS, Lux GAAP and US GAAP)
6. Case study

Fee quote and maximum participants:

The fee is €650. The Early bird rate will be €550 (applicable if registration is made by 9 January 2026).
Please note that there are 30 seats available for attendees should you want to add more participants from respective Company or professional circle.

If you would like to register, please fill the form to provide your complete professional contact details, your job title and billing details. Please consult the registration conditions for complete list of information to be shared and related terms & conditions.

We look forward to welcoming you to this session!

Should you have any question, do not hesitate to contact us.




Please note that the event will be photographed by EY for its marketing and promotional purposes. By attending the event, you accept that EY may take photographs of you at the event and publish such photographs in paper and electronic (including on the internet) format, in our press releases, our website, the national/international newspapers and magazines, and the following social networks: Facebook, X, Instagram, LinkedIn. More information on the processing of your personal data and your rights may be found in the privacy notice.