You can help expand this article with text translated from the corresponding article in German. (October 2021) Click [show] for important translation instructions.
|
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.
| BilMoG | |
|---|---|
| Germany | |
| |
| 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 | |
References
edit- ^ Hainz, Günter; Thurnes, Georg (April 2010). "Germany: BilMoG reforms ring the changes". IPE. Investments & Pensions Europe. Retrieved 5 January 2016.
External resources
edit- Original law (in German): Bundesgesetzblatt Jahrgang 2009 Teil I Nr. 27
  | This article about German law is a stub. You can help Wikipedia by expanding it. |