Het "in control statement"

Emanuels, J., Jun-2017, In : Maandblad voor Accountancy en Bedrijfseconomie. 91, 05/06, p. 146-153 8 p.

Research output: Contribution to journalArticleAcademicpeer-review

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.
Original languageDutch
Pages (from-to)146-153
Number of pages8
JournalMaandblad voor Accountancy en Bedrijfseconomie
Issue number05/06
Publication statusPublished - Jun-2017

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