The Autorité des marchés financiers (AMF) issued Recommendation DOC-2010-12 on November 17, 2010, to establish the doctrine regarding the approval of accounts for the year 2010. This regulatory guidance falls under the category of periodic and permanent information, specifically addressing accounting information for issuers. The document references Article 223-1 of the General Regulations as its legal basis for overseeing financial reporting standards.
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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
Approval of 2010 Accounts
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Applicable as of November 17, 2010 Recommendation DOC-2010-12
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Article 223-1 of the General Regulations 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