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In-depth Listed companies & corporate financing: Equity markets

The AMF publishes its recommendations for 2013 financial statements

Published on November 29, 2013

The AMF is publishing its recommendations regarding financial statements for 2013. In addition to the priorities announced by the European Securities and Markets Authority (ESMA), the AMF wishes to draw attention this year to themes relating to the new consolidation standards, which may be applied early from 2013, and to tax-related items, which are especially important for financial analysts to understand in the current setting.

AMF 2013 recommendations

In addition to the documentation published by ESMA on its priorities for 2013 financial statements, the AMF is publishing recommendations on the following:

  • Meaningful and specific nature of information contained in the notes
  • New rules applicable in 2013
  • Follow-up on issues covered by earlier AMF recommendations 
  • Taxes and levies 
  • Consolidation standards (IFRS 10, 11, 12) 

Reminder of the AMF's role

The AMF is not responsible for setting or interpreting international accounting standards (this task is assigned exclusively to the IASB and the IFRS Interpretations Committee). But each year, the AMF, like ESMA and other European regulators, identifies issues that seem particularly important in the current environment, with a view to raising awareness among listed companies and statutory auditors and helping to promote high-quality disclosures. It is essential for users to be able to understand the accounting treatments applied and the judgements made by issuers.

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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