Guidance · AMF
The Autorité des marchés financiers (AMF) issued Recommendation DOC-2013-19 on November 13, 2013, to establish the regulatory doctrine regarding the approval of financial accounts for the year 2013. This document serves as a reference for periodic financial information, specifically addressing accounting data and the closure of accounts from previous years. It is applicable under Article 223-1 of the AMF's General Regulation and provides guidance for issuers on financial reporting standards.
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I - Issuers and Financial Information
I. 1 - Periodic Information
I. 1.5 - Accounting Information
I. 1.5.2 - Approval of Accounts for Previous Years
Doctrine
Periodic & Permanent Information
2013 Accounts Approval
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Applicable as of November 13, 2013 Recommendation DOC-2013-19
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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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