Bilanzrechtsmodernisierungsgesetz
German law
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BilMoG | |
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Germany | |
Long title
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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
- ^ Hainz, Günter; Thurnes, Georg (April 2010). "Germany: BilMoG reforms ring the changes". IPE. Investments & Pensions Europe. Retrieved 5 January 2016.
External resources
- Original law (in German): Bundesgesetzblatt Jahrgang 2009 Teil I Nr. 27
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