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In-depth Listed companies & corporate financing

Annual report - 2018 financial statements and review of the 2016-2017 financial statements: the AMF’s recommendations

Published on December 14, 2018

The Autorité des Marchés Financiers (AMF) has published, before the close of the annual accounting period, its recommendations for preparing the 2018 financial statements and annual reports. The aim of these recommendations, which are very closely aligned with the priorities published by ESMA, is to raise awareness among listed companies, their audit committees and their statutory auditors of areas of focus specific to each period end.

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The European Commission proposes new rules to support the listing of small and medium-sized enterprises (SMEs)

Published on July 9, 2018

The European Commission published two regulation proposals to support the listing of SMEs. This initiative follows the public consultation launched by the European Commission at the end of December 2017, to which the Autorité des marchés financiers (AMF), as an active participant in European reflections on this matter, responded. The French markets regulator welcomes the contemplated changes, which are in line with some of the proposals made within the framework of this public consultation and are, more generally, in line with the AMF's strategy to support SMEs and mid-caps in a suitable and pragmatic regulatory environment.

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The AMF publishes its recommendations for 2017 financial statements

Published on December 15, 2017

As it does every year, the Autorité des Marchés Financiers (AMF) is publishing its accounting recommendations on the preparation of annual financial statements (DOC-2017-09). These recommendations, which aim to inform and guide companies and their audit committees and statutory auditors, follow and supplement the European Securities and Markets Authority’s (ESMA) priorities at European level. They also include information on the AMF's review of companies’ annual financial statements.

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Legal information
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