22 January 2026 | News | Closing of the 2025 accounts: the AMF flags up points for vigilance and issues recommendations As every year, the AMF is publishing its recommendations to issuers for applying the IFRS in readiness for the closure of the 2025 accounts. These recommendations are intended to provide a framework for preparing the financial statements and to set out the regulator's expectations in terms of financial information. Aligned with ESMA's priorities…… for restructuring, inventories and events after the reporting period, and reiterates that its staff remain at … Segment reporting still under scrutiny … Another priority is segment reporting (IFRS 8), a recurring issue for all European … last year, the document includes a section devoted to the ESEF tagging rules, with a particular focus this year on the … |
14 October 2025 | Policy | Recommendation DOC-2025-08 - Closing of the 2025 accounts and examination of the financial statements … & other private individuals Listed companies and issuers Reporting ESEF Policy … & other private individuals Listed companies and issuers Reporting ESEF Policy … & other private individuals Listed companies and issuers Reporting ESEF Policy … responsibility of the IASB and the International Financial Reporting Standards Interpretations Committee (IFRS IC). To … |
29 August 2025 | Annual Report | 2024 AMF Annual Report The 2024 Annual Report looks back at the AMF's actions and its contribution to the discussions carried out at national, European and international levels, in line with the strategic priorities it has set for 2024. It also presents all the key figures and highlights on all of its missions.… the implementation of the Corporate Sustainability Reporting Directive (CSRD), the transposition of European … regulation on media freedom, the Corporate Sustainability Reporting Directive, the law on securing and regulating the … the first time, on the European Single Electronic Format (ESEF). With regard to the 2024 financial statements, the … |
07 March 2025 | Report / study | Ai and supervision : insights learned from AMF experiments on the possibility of automated processing of regulatory reporting The AMF shares the lessons learned from its latest experiments with automated processing of regulatory data.Following an initial study conducted in 2022 on automating the processing of risk disclosures in listed company documents, the French Financial Markets Authority (AMF) continued its work in 2023 and 2024 to explore the potential of…… on the possibility of automated processing of regulatory reporting … automated extraction tools in the analysis of regulatory reporting. Ai and supervision : insights learned from AMF … on the possibility of automated processing of regulatory reporting … on the possibility of automated processing of regulatory reporting … |
18 December 2024 | News | Closing of the 2024 accounts: The AMF publishes recommendations and the results of its examinations of financial statements In line with the European priorities of the European Securities and Markets Authority (ESMA) for 2024, in this document, the AMF focuses on topics related to liquidity risk, accounting policies, judgements and significant estimates, and ESEF reporting. Lastly, this document includes a section on the examination of financial statements carried out…… April 2024, of a decision by the International Financial Reporting Standards Interpretations Committee (IFRS IC) on … Focus on electronic reporting … has published priorities in relation to the application of ESEF reporting. Through its controls, the AMF has identified a … |
25 October 2024 | Policy | Recommendation DOC-2024-05 - Closing of the 2024 accounts and examination of the financial statements … & other private individuals Listed companies and issuers Reporting ESEF Policy … & other private individuals Listed companies and issuers Reporting ESEF Policy … & other private individuals Listed companies and issuers Reporting ESEF Policy … responsibility of the IASB and the International Financial Reporting Standards Interpretations Committee (IFRS IC). To … |
01 August 2024 | Annual Report | 2023 AMF Annual Report The 2023 Annual Report reviews the AMF's actions and its contribution to national, European and international discussions, in line with the six strategic priorities it has set itself for 2023. It also presents all the key figures and facts on all its missions.… Pact, foremost among which is the Corporate Sustainability Reporting Directive (CSRD), which will apply to major listed … of a report on the marketing relationship Companies’ reporting under Article 8 of the Taxonomy: The European … Submitting documents in ESEF format Pursuant to Delegated Regulation (EU) 2018/815 … |
07 February 2024 | In-depth | CSRD sustainability reporting: preparing for the new requirements The European directive on Corporate Sustainability Reporting (CSRD) and its mandatory European Sustainability Reporting Standards (ESRS) gradually apply as of January 2024. In line with its approach of providing support for listed companies, the AMF proposes a few points that listed companies could consider for the preparation and correct…… CSRD sustainability reporting: preparing for the new requirements … The CSRD and reporting standards: what is new? … The enhanced reporting requirements of companies form part of the European … of CSRD is indeed to harmonize companies' sustainability reporting and to improve the availability and quality of ESG … |
19 January 2024 | Annual Report | AMF Action Plan and Supervisory Priorities for 2024 In this document, the AMF presents its action plan and supervisory priorities for 2024. In line with the "Impact 2027" strategic guidelines defined in 2023, these priorities reflect the AMF's commitment to protecting investors and enhancing the attractiveness of Paris as a financial centre through high-quality supervision.… 43 Quality of MiFIR, EMIR, SFTR, and CSDR reporting data … information, and by monitoring the filing of AFRs in ESEF format; - By introducing a policy of recovery in the … of PMCs and CIUs and, in mid-2023, the first annual reporting by the statutory auditors on compliance by PMCs … |
26 October 2023 | Policy | Recommendation DOC-2023-09 - Closing of the 2023 accounts and examination of the financial statements … & corporate financing Periodic & ongoing disclosures Reporting ESEF Policy Book 2 Recommendation Closing of the 2023 … & corporate financing Periodic & ongoing disclosures Reporting ESEF Policy Book 2 Recommendation Closing of the 2023 … & corporate financing Periodic & ongoing disclosures Reporting ESEF Policy Book 2 Recommendation Closing of the … |
Head of publications: The Executive Director of AMF Communication Directorate. Contact: Communication Directorate – Autorité des marches financiers 17 place de la Bourse – 75082 Paris cedex 02