The French Financial Markets Authority (AMF) issued Recommendation DOC-2007-23 on December 4, 2007, to provide regulatory guidance on the closing of accounts for the year 2007. This doctrine establishes the applicable framework under Article 223-1 of the AMF's General Regulation for periodic financial information. It serves as the authoritative reference for issuers regarding the specific accounting procedures and disclosures required for that fiscal year.
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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 Periodic & Permanent Information
2007 Accounts Closing
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Applicable from December 4, 2007 Recommendation DOC-2007-23
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Article 223-1 of the General Regulation 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