Table of Contents of Account Approval Recommendations Applicable as of January 1, 2026

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I - Issuers and Financial Information
I. 1 - Periodic Information
I. 1.5 - Accounting Information
I. 1.5.1. Table of Contents of Recommendations and Account Approvals for the Current Year

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Periodic & Permanent Information

Table of Contents of Account Approval Recommendations Applicable as of January 1, 2026

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Applicable as of January 26, 2026
Recommendation DOC-2018-06

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Summary
The AMF publishes annual account approval recommendations each year, with the objective of alerting and guiding issuers, their audit committees, and statutory auditors on specific points of attention for each closing. This document includes all recommendations formulated within the framework of the IFRS Financial Statement Approval Recommendations (2006 to 2025) that are still in force as of January 1, 2026. Each recommendation was written in the specific context of the closing to which it relates and is particularly pertinent in that context.

Consequently, this document does not constitute a supplementary recommendation but rather a tool to help interested parties facilitate their searches if necessary.

We draw the reader's attention to the fact that recommendations concerning standards that are no longer applicable have been removed, and that when the same recommendation was formulated multiple times, we have retained only the most recent version.

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The AMF publishes annual account approval recommendations each year, with the objective of alerting and guiding issuers, their audit committees, and statutory auditors on specific points of attention for each closing. This document includes all recommendations formulated within the framework of the IFRS Financial Statement Approval Recommendations (2006 to 2024) that are still in force as of January 1, 2025. Each recommendation was written in the specific context of the closing to which it relates and is particularly pertinent in that context.

Consequently, this document does not constitute a supplementary recommendation but rather a tool to help interested parties facilitate their searches if necessary.

We draw the reader's attention to the fact that recommendations concerning standards that are no longer applicable have been removed, and that when the same recommendation was formulated multiple times, we have retained only the most recent version.

Download the doctrine

The AMF publishes annual account approval recommendations each year, with the objective of alerting and guiding issuers, their audit committees, and statutory auditors on specific points of attention for each closing. This document includes all recommendations formulated within the framework of the IFRS Financial Statement Approval Recommendations (2006 to 2023) that are still in force as of January 1, 2024. Each recommendation was written in the specific context of the closing to which it relates and is particularly pertinent in that context.

Consequently, this document does not constitute a supplementary recommendation but rather a tool to help interested parties facilitate their searches if necessary.

We draw the reader's attention to the fact that recommendations concerning standards that are no longer applicable have been removed, and that when the same recommendation was formulated multiple times, we have retained only the most recent version.

Download the doctrine

The AMF publishes annual account approval recommendations each year, with the objective of alerting and guiding issuers, their audit committees, and statutory auditors on specific points of attention for each closing. This document includes all recommendations formulated within the framework of the IFRS Financial Statement Approval Recommendations (2006 to 2022) that are still in force as of January 1, 2023. Each recommendation was written in the specific context of the closing to which it relates and is particularly pertinent in that context.

Consequently, this document does not constitute a supplementary recommendation but rather a tool to help interested parties facilitate their searches if necessary.

We draw the reader's attention to the fact that recommendations concerning standards that are no longer applicable have been removed, and that when the same recommendation was formulated multiple times, we have retained only the most recent version.

Download the doctrine

The AMF publishes annual account approval recommendations each year, with the objective of alerting and guiding issuers, their audit committees, and statutory auditors on specific points of attention for each closing. This document includes all recommendations formulated within the framework of the IFRS Financial Statement Approval Recommendations (2006 to 2021) that are still in force as of January 1, 2022. Each recommendation was written in the specific context of the closing to which it relates and is particularly pertinent in that context.

Consequently, this document does not constitute a supplementary recommendation but rather a tool to help interested parties facilitate their searches if necessary.

We draw the reader's attention to the fact that recommendations concerning standards that are no longer applicable have been removed, and that when the same recommendation was formulated multiple times, we have retained only the most recent version.

Download the doctrine

The AMF publishes annual account approval recommendations each year, with the objective of alerting and guiding issuers, their audit committees, and statutory auditors on specific points of attention for each closing. This document includes all recommendations formulated within the framework of the IFRS Financial Statement Approval Recommendations (2006 to 2020) that are still in force as of January 1, 2021. Each recommendation was written in the specific context of the closing to which it relates and is particularly pertinent in that context. Consequently, this document does not constitute a supplementary recommendation but rather a tool to help interested parties facilitate their searches if necessary. We draw the reader's attention to the fact that recommendations concerning standards that are no longer applicable have been removed, and that when the same recommendation was formulated multiple times, we have retained only the most recent version.

Download the doctrine

The AMF publishes annual account approval recommendations each year, with the objective of alerting and guiding issuers, their audit committees, and statutory auditors on specific points of attention for each closing. This document includes all recommendations formulated within the framework of the IFRS Financial Statement Approval Recommendations (2006 to 2019) that are still in force as of January 1, 2020. Each recommendation was written in the specific context of the closing to which it relates and is particularly pertinent in that context. Consequently, this document does not constitute a supplementary recommendation but rather a tool to help interested parties facilitate their searches if necessary. We draw the reader's attention to the fact that recommendations concerning standards that are no longer applicable have been removed, and that when the same recommendation was formulated multiple times, we have retained only the most recent version.

Download the doctrine

Reference Texts

Article 223-1 of the General Regulation

The AMF publishes annual account approval recommendations each year, with the objective of alerting and guiding issuers, their audit committees, and statutory auditors on specific points of attention for each closing. This document includes all recommendations formulated within the framework of the IFRS Financial Statement Approval Recommendations (2006 to 2018) that are still in force as of January 1, 2019. Each recommendation was written in the specific context of the closing to which it relates and is particularly pertinent in that context. Consequently, this document does not constitute a supplementary recommendation but rather a tool to help interested parties facilitate their searches if necessary. We draw the reader's attention to the fact that recommendations concerning standards that are no longer applicable have been removed, and that when the same recommendation was formulated multiple times, we have retained only the most recent version.

Download the doctrine

Reference Texts

Article 223-1 of the General Regulation

The AMF publishes annual account approval recommendations each year, with the objective of alerting and guiding issuers, their audit committees, and statutory auditors on specific points of attention for each closing. This document includes all recommendations formulated within the framework of the IFRS Financial Statement Approval Recommendations (2006 to 2017) that are still in force as of January 1, 2018. Each recommendation was written in the specific context of the closing to which it relates and is particularly pertinent in that context. Consequently, this document does not constitute a supplementary recommendation but rather a tool to help interested parties facilitate their searches if necessary. We draw the reader's attention to the fact that recommendations concerning standards that are no longer applicable have been removed, and that when the same recommendation was formulated multiple times, we have retained only the most recent version.

Download the doctrine

Reference Texts

Article 223-1 of the General Regulation

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Publisher: The Director of the AMF Communication Department. Contact: Communication Department, Autorité des marchés financiers - 17, place de la Bourse - 75082 Paris Cedex 02