Het "in control statement"

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    Samenvatting

    In this article I discuss the background and meaning of the in
    control statement that should be incorporated by companies in the directors report, according to a best practice provision in the revised Dutch corporate governance code. I review some changes to previous versions of this provision, as well as the relationship with the risk information in the annual report, and I discuss some particular issues for application in practice.
    Vertaalde titel van de bijdrageThe "in control statement"
    Originele taal-2Dutch
    Pagina's (van-tot)146-153
    Aantal pagina's8
    TijdschriftMaandblad voor Accountancy en Bedrijfseconomie
    Volume91
    Nummer van het tijdschrift05/06
    StatusPublished - jun-2017

    Keywords

    • In Control
    • In Control Statement
    • Corporate Governance Codes

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