Guidance · AMF
The Autorité des marchés financiers (AMF) issued Recommendation DOC-2022-06 on October 28, 2022, to provide guidance on the closing of accounts and the review of financial statements for the year 2022. This document serves as a doctrinal reference for issuers regarding periodic financial information and accounting matters. It is part of the AMF's ongoing framework for regulating financial disclosures and ensuring compliance with reporting standards.
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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
2022 Account Closing and Review of Financial Statements
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Applicable as of October 28, 2022 Recommendation DOC-2022-06
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Periodic & Permanent Information On the same theme
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Table of Contents of Account Closing Recommendations Applicable as of January 1, 2026
Table of Contents of Account Closing Recommendations Applicable as of January 1, 2026
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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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