Finance:Bilanzrechtsmodernisierungsgesetz
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Revision as of 01:53, 13 November 2021 by imported>JOpenQuest (simplify)
Short description: German law
| BilMoG | |
|---|---|
| Germany | |
Long title
| |
| Enacted | 2010 |
| Summary | |
| Emphasizes that the supervisory board has to (1) guarantee the effectiveness internal control system of a firm, (2) check the internal audit function and (3) evaluate the risk management system | |
The German Bilanzrechtsmodernisierungsgesetz (short: BilMoG) is a German accounting law reform act usually first applied in fiscal year 2010.[1] It emphasizes that the supervisory board has to (1) guarantee the effectiveness internal control system of a firm, (2) check the internal audit function and (3) evaluate the risk management system.
References
- ↑ Hainz, Günter; Thurnes, Georg (April 2010). "Germany: BilMoG reforms ring the changes". Investments & Pensions Europe. http://www.ipe.com/germany-bilmog-reforms-ring-the-changes/34541.fullarticle. Retrieved 5 January 2016.
External resources
- Original law (in German): Bundesgesetzblatt Jahrgang 2009 Teil I Nr. 27
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