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 … from contracts with clients. … Focus on electronic reporting … This year, for the first time, ESMA has published priorities in relation to the application of ESEF reporting. Through its controls, the AMF has identified … |
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 … Textes de référence … article 223-1 du … accounts and examination of the financial statements … Reporting ESEF … |
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 … |
11 February 2022 | News | Closing of the 2021 financial statements: the AMF publishes its recommendations and the results of its recent work examining financial statements As the closing of the 2021 financial statements comes closer, the AMF is providing listed companies with its recommendations and the summary of its examinations of the annual financial statements carried out between October 2020 and September 2021. Drawn up in line with the European priorities of ESMA, these recommendations address in particular…… Lastly, the AMF stresses the obligation to use the ESEF format for 2021 annual financial reports. A dedicated … on the European Common Enforcement Priorities 2021 Reporting extra-financier 2021 : l'AMF encourage les sociétés … |
29 October 2021 | Policy | Recommendation DOC-2021-06 - Closing of the 2021 financial statements and financial statements examination work … to refer to the statement on the entry into force of reporting obligations within the framework of the Taxonomy … for 2021 annual financial reports 3 Non-financial reporting 2020: ESMA recommendations 4 Taxonomy Article 8: … cf. IFRS 7.24H-J). European Single Electronic Format (ESEF) Companies listed on a regulated market and subject to … |
08 February 2021 | Public statements | Speech by Robert Ophèle, AMF Chairman - Afore Consulting – 5th Annual Fintech and Regulation - "Regulatory considerations in an era of digital acceleration", 2-4 February 2021 … to regulated information from European issuers. First ESEF, the European Single Electronic Format, will facilitate … the same approach as for securities, with a transaction reporting mechanism from crypto-asset trading platforms to … |
28 October 2020 | Policy | Recommendation DOC-2020-09 - 2020 Financial statements and review of 2018-2019 financial statements … Priorities for 2020 annual financial reports 2 AMF – Reporting extra-financier 2020: recommandations de l’ESMA 3 … ://www.amf-france.org/fr/actualites-publications/actualites/reporting-extra-financier-2020-recommandations-de-lesma … new reference rates. European Single Electronic Format (ESEF) Companies listed on a regulated market and subject to … |
23 October 2019 | Policy | Recommendation DOC-2019-13 - 2019 Financial Statements and Review of 2017-2018 Financial Statements … Treatments), as well as information related to financial reporting more broadly (non-financial performance and … financial statements. European Single Electronic Format (ESEF) The technical standard relating to the implementation … in relation to the introduction of this electronic reporting system. Other AMF publications related to financial … |
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