Guidance · AMF

DOC-2019-13 2019 Account Closing and Review of Financial Statements

The French Financial Markets Authority (AMF) issued Recommendation DOC-2019-13 on October 23, 2019, to provide guidance on the closing of accounts for the year 2019 and the associated review of financial statements. This document establishes the regulatory doctrine applicable to issuers regarding periodic financial information under Article 223-1 of the General Regulation. It serves as a reference for ensuring compliance with accounting standards and transparency requirements for the specified fiscal period.

FranceAutorite des Marches Financiers

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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

2019 Account Closing and Review of Financial Statements

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Applicable as of October 23, 2019 Recommendation DOC-2019-13

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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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