The Autorité des marchés financiers (AMF) issued Recommendation DOC-2013-19 on November 13, 2013, to establish the regulatory doctrine regarding the approval of financial accounts for the year 2013. This document serves as a reference for periodic financial information, specifically addressing accounting data and the closure of accounts from previous years. It is applicable under Article 223-1 of the AMF's General Regulation and provides guidance for issuers on financial reporting standards.