Regulatory AlertsDOC-2022-06 2022 Account Closing and Review of Financial Statements
The Autorité des marchés financiers (AMF) issued Recommendation DOC-2022-06 on October 28, 2022, to provide guidance on the closing of accounts and the review of financial statements for the year 2022. This document serves as a doctrinal reference for issuers regarding periodic financial information and accounting matters. It is part of the AMF's ongoing framework for regulating financial disclosures and ensuring compliance with reporting standards.
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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
2022 Account Closing and Review of Financial Statements
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Applicable as of October 28, 2022 Recommendation DOC-2022-06
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