Regulatory AlertsDOC-2019-13 2019 Account Closing and Review of Financial Statements
The French Financial Markets Authority (AMF) issued Recommendation DOC-2019-13 on October 23, 2019, to provide guidance on the closing of accounts for the year 2019 and the associated review of financial statements. This document establishes the regulatory doctrine applicable to issuers regarding periodic financial information under Article 223-1 of the General Regulation. It serves as a reference for ensuring compliance with accounting standards and transparency requirements for the specified fiscal period.
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I - Issuers and Financial Information I. 1 - Periodic Information I. 1.5 - Accounting Information I. 1.5.2 - Closing of Accounts for Previous Years Doctrine Periodic & Permanent Information
2019 Account Closing and Review of Financial Statements
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Applicable as of October 23, 2019 Recommendation DOC-2019-13
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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