Print from the website of the AMF
Published on December 22, 2016
Financial communication of listed companies is regulated at various levels : Transparency Directive, Market Abuse Directive, Accounting standards, AMF general regulations, …. Aware of the difficulties sometimes encountered by small and mid-caps, the AMF publishes a policy handbook. As a true practical guide, it brings together the main rules of communication and financial information of listed companies.
Published on December 20, 2016
IFRS 9 - Financial instruments will apply as from 1 January 2018. To that end, ESMA has clarified the information it expects from listed companies by that date, to enable users to assess and understand the expected impacts on the financial statements at the time of initial application of this standard. The AMF has incorporated these clarifications into a recommendation (DOC-2016-12).
Published on November 24, 2016
The Autorité des Marchés Financiers (AMF) has published two guides. The first deals with ongoing information (DOC-2016-08) and aims to help listed companies and their executives carry out the new duties required by the European market abuse regulation (MAR). The second deals with periodic information (DOC-2016-05) and details companies’ key disclosure obligations, as well as the relevant positions and recommendations of the AMF and the ESMA.