RegAlertGuidance · AMF
DOC-2021-06 2021 Account Closing and Review of Financial Statements
The Autorité des marchés financiers (AMF) issued Recommendation DOC-2021-06 on October 29, 2021, to provide guidance on the closing of accounts and the review of financial statements for the year 2021. This document establishes the regulatory doctrine applicable to issuers regarding periodic financial information and accounting matters. It serves as a reference for compliance with Article 223-1 of the AMF's General Regulation.
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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
Information and Financial Operations
2021 Account Closing and Review of Financial Statements
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Applicable as of October 29, 2021 Recommendation DOC-2021-06
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Reference texts
Article 223-1 of the AMF General Regulation
Keywords
Periodic & Permanent Information
Covid-19
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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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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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