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DOC-2008-22 2008 Account Certification
The Autorité des Marchés Financiers issued Recommendation DOC-2008-22 to provide guidance on the 2008 account certification process. The recommendations address the financial crisis impacts on financial instruments and balance sheet valuations, structural operations such as consolidations and acquisitions, and the application of new accounting standards. These directives ensure compliance with regulatory requirements during a period of significant economic volatility.
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I - Issuers and Financial Information
I. 1 - Periodic Information
I. 1.5 - Accounting Information
I. 1.5.2 - Certification of Accounts for Previous Years
Doctrine
Periodic & Permanent Information
2008 Account Certification
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Applicable as of October 29, 2008 Recommendation DOC-2008-22
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Summary
The recommendations for the 2008 account certification focus on the following main themes: the consequences of the financial crisis, both regarding financial instruments and in terms of their impact on the valuation of other important balance sheet items, structural operations (consolidation, acquisitions, and exits from the consolidation scope), and new accounting standards and their interpretations.
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Reference texts
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
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Source: Autorite des Marches Financiers — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works
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