Bilanzrechtsmodernisierungsgesetz
(Redirected from BilMoG)
| 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 | |
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
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External resources
[edit | edit source]- Original law (in German): Bundesgesetzblatt Jahrgang 2009 Teil I Nr. 27
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