Table of Contents of Account Approval Recommendations Applicable as of January 1, 2026

The French Financial Markets Authority (AMF) issues annual account approval recommendations to alert and guide issuers, audit committees, and statutory auditors on specific attention points for each financial closing. This document serves as a consolidated index of all IFRS financial statement approval recommendations from 2006 to 2025 that remain in force as of January 1, 2026. It functions as a research tool rather than a supplementary recommendation, having removed obsolete standards and retained only the most recent versions of recurring recommendations.

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