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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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 Information and Financial Operations
2021 Account Closing and Review of Financial Statements
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Applicable as of October 29, 2021 Recommendation DOC-2021-06
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Article 223-1 of the AMF General Regulation Keywords
Periodic & Permanent Information
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Table of contents of account closing recommendations applicable as of January 1, 2026
Table of contents of account closing recommendations applicable as of January 1, 2026
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