Regulatory AlertsDOC-2023-09 2023 Account Closing and Review of Financial Statements
The Autorité des marchés financiers (AMF) issued Recommendation DOC-2023-09 on October 26, 2023, to provide guidance on the 2023 account closing process and the review of financial statements. This doctrine outlines the regulatory framework and operational requirements for issuers regarding periodic financial information and accounting closures. It serves as a reference for compliance with Article 223-1 of the AMF General Regulation.
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I - Issuers and Financial Information I. 1 - Periodic Information I. 1.5 - Accounting Information I. 1.5.2 - Account Closing for Previous Years Doctrine Information and Financial Operations
2023 Account Closing and Review of Financial Statements
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Applicable as of October 26, 2023 Recommendation DOC-2023-09
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Article 223-1 of the AMF General Regulation Keywords
Periodic & Permanent Information ESEF Reporting On the same theme
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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
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