Regulatory AlertsDOC-2021-06 2021 Account Closing and Review of Financial Statements
The Autorité des marchés financiers (AMF) issued Recommendation DOC-2021-06 on October 29, 2021, to provide guidance on the closing of accounts and the review of financial statements for the year 2021. This document establishes the regulatory doctrine applicable to issuers regarding periodic financial information and accounting matters. It serves as a reference for compliance with Article 223-1 of the AMF's General Regulation.
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