Bilanzrechtsmodernisierungsgesetz
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| BilMoG | |
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| Germany | |
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| 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
[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
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