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The French Financial Markets Authority (AMF) issued Recommendation DOC-2011-16 on November 7, 2011, establishing the doctrinal framework for the certification of 2011 accounts. This document serves as the official reference for periodic financial information and accounting data under Article 223-1 of the AMF's General Regulation. It provides the specific guidelines and standards that issuers must follow when preparing and certifying their annual financial statements for that fiscal year.
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