Guidance · AMF
The French Financial Markets Authority (AMF) issued Recommendation DOC-2006-22 on December 19, 2006, to establish the doctrinal framework for the 2006 accounts closing process. This document serves as a regulatory reference for issuers regarding periodic financial information and accounting standards. It mandates compliance with Article 223-1 of the AMF's General Regulation to ensure accurate financial reporting.
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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
2006 Accounts Closing
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Applicable as of December 19, 2006 Recommendation DOC-2006-22
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Reference texts
Article 223-1 of the General Regulation
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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
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