Accounting Law Reform Act

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Basic data
Title: Law to introduce international accounting standards and to ensure the quality of the audit
Short title: Accounting Law Reform Act
Abbreviation: BilRegG
Type: Federal law
Scope: Federal Republic of Germany
Legal matter: Commercial law ,
company law
Issued on: December 4, 2004
( BGBl. I p. 3166 )
Entry into force on: mostly on January 1, 2005
Please note the note on the applicable legal version.

The Accounting Law Reform Act is a comprehensive amendment law with the focus on changes in the HGB and in company law . It was passed by the German Bundestag in 2004.

The Accounting Law Reform Act includes various changes in the HGB, the Publicity Act and the Stock Corporation Act and essentially represents a change in the obligations for companies to report on the situation (Section 289 Management Report, Individual Financial Statements and Section 315 HGB Management Report, Consolidated Financial Statements).

Web links

Individual evidence

  1. BGBl. 2004 I p. 3166