The Autorité des marchés financiers (AMF) issued Recommendation DOC-2018-12 on October 29, 2018, establishing doctrinal guidance for annual financial reporting. This document specifically addresses the 2018 annual financial reports and the review processes for the 2016 and 2017 financial statements. It serves as a regulatory reference under Article 223-1 of the AMF General Regulation to ensure compliance with periodic financial information requirements.
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I - Issuers and Financial Information I. 1 - Periodic Information I. 1.5 - Accounting Information I. 1.5.2 - Approval of Accounts for Previous Years
Doctrine Periodic & Permanent Information
Annual Financial Report - 2018 Financial Statements and Review of 2016-2017 Financial Statements
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Applicable as of October 29, 2018 Recommendation DOC-2018-12
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Reference texts
Article 223-1 of the General Regulation
Legal notices: Publisher: The Director of the Communication Department of the AMF. Contact: Communication Department, Autorité des marchés financiers - 17, place de la Bourse - 75082 Paris Cedex 02