DOC-2022-06 2022 Account Closing and Review of Financial Statements

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.

France

Autorite des Marches Financiers